The undertaking discloses the judgements with the most significant effect on the reported information, the significant uncertainties affecting it including reliance on estimates, and the significant assumptions and limitations of those estimates, concentrating on the estimates that need the most difficult, subjective or complex judgement. For information about possible future events with uncertain outcomes it judges materiality by reference to the financial materiality criteria and considers the anticipated financial effects, the severity and likelihood of potential impacts and the range and likelihood of possible outcomes; reasonable estimates, scenario and sensitivity analyses remain useful provided the assumptions are explained.
This control maps to 2 controls across 1 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.