Per PCAOB AS 2201 paragraphs 7, 8-9, 39, 42: walkthroughs + selection + design effectiveness. Requirements include (a) perform Walkthroughs of significant transaction flows to confirm understanding of controls + identify control points + (b) Selecting Controls to Test focused on controls that sufficiently address the risk of misstatement to each relevant assertion + (c) evaluate Design Effectiveness via inquiry + observation + walkthrough + inspection + (d) determine whether the company's controls if operating as prescribed by persons possessing necessary authority + competence would satisfy the company's control objectives + (e) document understanding + selection rationale + design conclusions + (f) update design conclusions as controls or processes change.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.