The internal audit manager implements board-approved audit directives, sets clear lines of authority and reporting for all audit personnel, ensures the audit staff have the independence, experience, education, training and skills their work needs, and is responsible for the IT internal control risk assessments, audit plans, programs and reports, with policies and procedures that guide the staff and the expertise and resources to identify inherent risks and assess the controls over IT operations.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.