Audit provides independent, objective validation of controls and assurance on the effectiveness of development, acquisition and maintenance activities, raises objections where the control environment is inadequate without taking management decisions, prepares by understanding proposed systems and changes, holds the IT knowledge the work requires, validates schedule adherence, determines control effectiveness and recommends mitigation, advises developers on control standards, reviews internal controls, testing and audit trails in each life cycle phase, participates in an advisory capacity, and performs pre- and post-implementation reviews soon after implementation, within an IT general controls audit in a small entity or a risk-based IT audit function in a large one.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.