At the end of the audit and before the report is written, the team meets senior managers and the heads of the functions audited to present observations and recommendations so they are clearly understood. The lead auditor presents them in order of significance with a summary of nonconformities and the team's conclusions on how effective the system is, and the discussion is minuted.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.