Independence underpins an impartial audit and objective conclusions. Wherever it is practicable, auditors should have no involvement in the activity they audit, and in every case they should act without bias or any conflict of interest. They should stay objective throughout, so that what they find and conclude rests on the audit evidence alone. Internal auditors who cannot be fully independent of the activity audited should do everything possible to strip out bias and foster objectivity.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.