Second line roles bring specialist expertise, support, scrutiny and constructive challenge to how risk is run. They create, run and keep improving risk practice in every process, system and part of the organization. Their aims cover legal and ethical compliance, internal controls, protecting information and technology, sustainability and quality assurance, and they judge whether risk management and its controls work as intended.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.