An auditor or firm keeps policies and procedures that ensure owners, shareholders and body members of the firm or an affiliate do not jeopardise the independence of the auditor conducting the audit; robust administration and bookkeeping, internal quality controls, working risk assessment and protective arrangements for its information systems, all designed to secure compliance at every level; policies ensuring staff and others directly involved in audits have appropriate knowledge and experience for their duties; policies ensuring outsourcing of important audit functions does not impair internal quality control or supervision by the competent authority, with responsibility to the audited entity unaffected; and working organisational arrangements that head off, detect, remove or manage and disclose independence threats. These are scaled to the size and complexity of the practice and the auditor must be able to demonstrate their appropriateness to the competent authority.
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.