An audit firm names at least one key audit partner for every statutory audit it performs and at least one key sustainability partner for every sustainability assurance engagement who meets the approval conditions and is approved as a statutory auditor in the Member State concerned (the same person may hold both roles). Securing quality, independence and competence are the main selection criteria. The firm gives the partners sufficient resources and competent personnel; the partners are actively involved in the engagement; and the statutory auditor devotes sufficient time and assigns sufficient resources to both the audit and the assurance engagement.
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.