Guidance: when deciding what competence an audit calls for, the knowledge and skills of an auditor should be weighed against how large, complex and what kind of organization the auditee is, and its products, services and processes, the audit methods, the disciplines audited, the complexity and processes of the system, the kinds and degrees of risk and opportunity it deals with, the programme's objectives and extent, the uncertainty in achieving the objectives, and other requirements from the client or interested parties, matched against the knowledge and skills in 7.2.3.
This control maps to 16 controls across 7 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 16 it maps to, and the evidence behind each claim, over MCP and REST.