Guidance: auditing relies on seven principles that make it an effective and reliable tool and let independent auditors reach similar conclusions in similar circumstances. Integrity: auditors and programme managers work ethically, honestly and responsibly, only undertake audit activities they are competent for, act impartially and stay alert to influences on their judgement. Fair presentation: findings, conclusions and reports reflect the audit truthfully and accurately, including significant obstacles and unresolved diverging opinions. Due professional care: diligence and reasoned judgement matched to the importance of the task and the confidence placed in the auditor. Confidentiality: discretion in using and protecting information acquired, never for personal gain or to the auditee's detriment. Independence: auditors are independent of the activity audited wherever practicable and not biased and without conflicts of interest, with every effort to remove bias in small organizations where full independence is impossible. Evidence-based approach: verifiable evidence, generally sampled, with sampling applied appropriately because it governs the confidence in the conclusions. Risk-based approach: risks and opportunities substantively influence planning, conduct and reporting so audits focus on what is significant for the audit client and the programme objectives.
This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.