The organization must identify, assess and document two things: the business need for records, which is the appraisal decision about what evidence each business activity requires, and the records requirements that follow from business, legal, regulatory and other obligations. The output is the bridge between the context and the design of the system. It has to say what has to be created and captured, what quality the record must have, how long it is kept, who can use it and what has to be protected, and it must cover every business process in the scope.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.