The auditor, the firm, their key audit partners, employees and other persons directly involved in audit work, and persons closely associated with them, may not hold a material direct beneficial interest in, or transact in, any financial instrument issued, guaranteed or supported by an audited entity within their area of audit activity, other than through diversified collective investment schemes. All significant threats to independence and the safeguards applied are documented in the audit working papers. Those persons may not take part in or influence the audit of an entity whose financial instruments they own, whose related entities' instruments they own where that may be perceived as a conflict, or with which they had an employment, business or other relationship in the independence period that may cause a conflict. They may not solicit or accept gifts or favours from the audited entity or its related entities unless an objective third party would consider the value trivial or inconsequential.
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.