The report must say that management is responsible for setting up and maintaining adequate controls over financial reporting; that it has done so and, to the best of its knowledge and belief after diligent inquiry, whether that control is effective to give reasonable assurance of reliable statutory financial statements; the approach or processes by which it evaluated effectiveness; the scope of work and whether any controls were excluded; any unremediated material weaknesses at 31 December, with management barred from concluding the control is effective while one exists; the limits inherent in any control system; and it must be signed by the chief executive and the chief financial officer or their equivalents. Management documents the basis for its assertions and makes it available on financial condition examination; it may rely in part on its routine review, monitoring and testing, has discretion over the control framework and the extent of documentation, and the report and supporting documentation are kept confidential by the department.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.