The practitioner considers whether risk assessment and other procedures point to a risk that fraud or breaches of law or regulation could cause material misstatement; asks the appropriate party whether it knows of fraud or a breach affecting the subject matter, whether actual, suspected or alleged; assesses unusual or unexpected relationships that suggest such a risk; and considers whether other information suggests it.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.