Ahead of the closing meeting, the team should meet to: go through the findings and any other information gathered in light of the objectives; agree the conclusions, allowing for the uncertainty that is part of any audit; draw up recommendations where the audit plan calls for them; and talk through any follow-up needed. The conclusions should deal with: how far the system conforms to the criteria and how robust it is, including how effective it is at reaching its intended results, how well risks have been identified and how effective the auditee's actions on them are; whether the system is implemented, maintained and improved effectively; whether the audit objectives were met, the scope covered and the criteria satisfied; and whether similar findings in different areas, or from joint or earlier audits, reveal trends. Where the audit plan provides for it, conclusions may lead to recommendations for improvement or for later auditing, taking care that impartiality is not compromised.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.