The verifier shall perform a strategic analysis to understand the activities and complexity of the organization, project or product and determine the nature and extent of verification, considering sector information, the nature of operations, the criteria including regulatory and programme requirements, the intended user's materiality threshold, the likely accuracy and completeness of the statement, its scope and boundaries, the time boundary, the SSRs and their contribution, changes from the prior period, the appropriateness of quantification and reporting methods, information sources, the data management system and controls, management oversight, availability of evidence, previous verifications, sensitivity or uncertainty results, allocation, GHG types, the monitoring methodology and other relevant information; project verifications also consider the project plan, validation report, monitoring plan and methodology and monitoring report; product verifications the life cycle interpretation, functional unit, unit processes, life-cycle stages and cut-offs; the results feed the risk assessment.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.