The verification process runs from pre-engagement (type, level of assurance, objectives, criteria, scope, materiality) through team selection, planning (strategic analysis, risk assessment, evidence-gathering design, site visit planning, the verification and evidence-gathering plans and their approval), execution, completion (evaluation of the statement, conclusion and draft opinion, verification report), independent review and issuance of the opinion (Figure 3); the validation process runs the same way with planning replaced by strategic analysis, materiality, estimate testing, assessment of the activity characteristics, the validation and evidence-gathering plans, and execution adding the evaluation of disclosure (Figure 4).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.