A licensee must appoint an auditor annually at its own expense (and replace one who leaves) to audit its accounts and its payment service transactions for compliance with the Act and other MAS-administered law; submit the auditor's report (Form 4, per the guideline) and the financial statements report to MAS; pay for any MAS-appointed or additional audit work; and replace the auditor if MAS directs.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.