For limited assurance the evaluation of compliance activities is limited to enquiries of entity personnel, observation of the activity in operation and walk-throughs of an appropriate number of material activities to identify non-compliance; results of exception reporting, monitoring or management controls may be examined in place of direct testing. The practitioner uses judgement on nature, timing and extent; extra procedures to dispel or confirm a suspicion of material non-compliance do not turn the engagement into a reasonable assurance engagement.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.