Internal audit's role varies but may include focusing audit work on the significant risks management has identified and auditing risk processes across the organisation, giving assurance on risk management, supporting and taking part in the process, facilitating identification and assessment and training line staff in risk and internal control, and coordinating risk reporting to the board and audit committee, always without compromising its independence and objectivity.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.