The licensee's auditor must carry out any additional duties MAS imposes (enlarged scope, extra examinations, reports) and immediately report to MAS any serious breach of the Act, fraud or dishonesty offence, losses cutting capital by half or more, material irregularities including major service disruptions, or doubt that creditors' claims are covered; otherwise it must keep audit information confidential.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.