ISO 19011:2018, 5.4.4 is followed (financial and time resources, methods, availability of competent auditors and technical experts, extent and risks, travel, time zones, ICT), and in particular ISMS auditors should be given enough time, for every significant risk that applies to the auditee and bears on the programme objectives, to review how effective the auditee's actions on information security risks, and on risks and opportunities related to the ISMS, have been.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.