For the assurance of a group's consolidated sustainability reporting the group auditor bears full responsibility for the assurance report; evaluates and reviews the assurance work of independent assurance services providers, third-country auditors and entities, statutory auditors and firms and documents its nature, timing and extent; requests their agreement to transfer documentation as a condition of reliance; retains documentation enabling the competent authority to review the work; takes appropriate measures and informs the competent authority where review is impossible; makes the retained documentation available to the competent authority on request; and, where a provider or third-country auditor without working arrangements assured a parent or subsidiary, secures delivery of their documentation by copy, unrestricted access or other means, recording impediments.
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.