A statutory auditor or key audit partner may not take up a key management position, join the audit committee (or equivalent body) or become a non-executive administrative or supervisory member of the audited entity until at least one year, or two years for a public-interest entity, after ceasing to act on the engagement. Other employees and partners of the auditor or firm who are personally approved as statutory auditors, and other persons under their control directly involved in the audit, observe a one-year cooling-off period for the same positions.
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.