The validator shall have sufficient understanding of the GHG-related activity and its sector to identify the types and likelihood of material misstatements and select the evidence-gathering procedures, considering sector information, the nature of operations, the criteria, the intended user's materiality threshold, the likely accuracy and completeness of the statement, its proper disclosure, scope and boundaries, time boundary, SSRs and their contribution, appropriateness of methods and changes, information sources, the data management system and controls, management oversight, availability of evidence, sensitivity or uncertainty results and other information.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.