S.D. Codified Laws § 58-43-16.17

Current through the 2024 Legislative Session

Section 58-43-16.17 - Documentation 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.

SDCL 58-43-16.17

SL 2009, ch 271, §32.