Assurance objectives are set on the basis of assessing the enterprise's internal and external context and environment, the risk that enterprise goals will be missed and the opportunities to reach them: the enterprise's strategy and priorities are understood; the internal context is used to judge the goals and how important the enterprise and alignment goals are relative to one another; the external context is used in the same way; and a single annual plan brings the consolidated assurance objectives together for the year's assurance initiatives.
This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.