58-43-16.17Documentation of assertions made in Management's Report of Internal Control over Financial Reporting.

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.