Per PCAOB AS 2201 paragraphs 70, 85-90: report on ICFR. Requirements include (a) determine Impact on Audit Opinion based on deficiency conclusions + material weakness findings + scope limitations + (b) issue Opinion on ICFR addressing whether the company maintained in all material respects effective internal control over financial reporting as of the date specified in the company's assessment + (c) document Basis for Opinion including audit performed + (d) include Definition and Limitations of ICFR per AS 2201 standard wording + (e) determine Combined vs Separate Reports approach + (f) communicate with management + audit committee + and SEC filings + (g) maintain auditor's report quality + documentation.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.