Officers and employees must answer questions and produce books to an auditor MAS appoints; destroying, concealing or altering the licensee's books, or sending books or assets out of Singapore, to obstruct an examination or audit is an offence (up to $50,000 and 2 years' imprisonment), with the burden on the individual to disprove intent.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.