ISO 19011:2018, 5.5.4 is followed (the team appointed for the competence the objectives need, size and composition by scope, complexity, methods, languages and independence), and the audit team as a whole should know and understand information security risk management well enough to assess the auditee's methods, and understand information security and its management well enough to assess how controls are determined, planned, implemented and maintained and how effective the ISMS is.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.