Internal IT auditors assess the controls, reliability and integrity of the IT environment independently and objectively: they evaluate IT plans, strategies, policies and procedures for management oversight, test day-to-day IT controls for compliance with accounting standards and board policy, perform operational and system development audits, identify weaknesses, review and monitor management's remediation and report material weaknesses to the board, and are involved by the board and management in major new IT application development under criteria the institution defines, without compromising their independence.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.