A staff member or officer at a general insurer or its authorised NOHC commits an offence by handing over, or letting someone else hand over, information about the entity's affairs to the auditor knowing it is wrong or deceptive on a material point, or materially incomplete (up to 5 years' imprisonment or 200 penalty units), or without having taken reasonable care to keep it accurate and complete (up to 2 years or 100 penalty units) (s 49DA(1)-(2)). Information given in answer to a question is assessed together with the question in deciding whether it misleads (s 49DA(3)). Separately, an auditor who becomes aware of an attempt to pressure, coerce, manipulate or deceive the auditor, or otherwise meddle with the auditor's work, must notify APRA within 28 days (s 49D); the entity does not engage in, or allow, such conduct toward its auditor.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.