South Dakota Codified Laws 58-43-16.17. Documentation of assertions made in Management’s Report of Internal Control overFinancial Reporting
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Management shall document and make available at the time of a financial condition examination the basis upon which its assertions, required in § 58-43-16.16, are made. Management may base its assertions, in part, upon its review, monitoring, and testing of internal controls undertaken in the normal course of its activities.
Source: SL 2009, ch 271, § 32.