When carrying out a statutory audit the auditor, the firm and any natural person able to influence the outcome must be independent of the audited entity and not involved in its decision-taking, at least for the period covered by the financial statements and the period of the audit. They take all reasonable steps to ensure independence is not affected by any conflict of interest or business or other relationship involving the auditor, the firm, its network, managers, auditors, employees, persons whose services are at their disposal or persons linked by control. The audit may not be carried out where self-review, self-interest, advocacy, familiarity or intimidation threats from financial, personal, business, employment or other relationships would lead an objective, reasonable and informed third party, considering the safeguards, to conclude that independence is compromised.
This control maps to 1 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 1 it maps to, and the evidence behind each claim, over MCP and REST.