When management asserts fair presentation, suitable design and effective operation, the assertion rests on a basis it can show: its own monitoring of the controls, internal audit work, prior examinations, management's evaluation of design and its testing or observation of operation over the period, so that the assertion is not simply a signature on the auditor's findings.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.