S.D. Codified Laws § 58-43-16.18

Current through the 2024 Legislative Session

Section 58-43-16.18 - Discretion of management as to internal control framework and documentation

Management has discretion as to the nature of the internal control framework used, and the nature and extent of documentation, in order to make its assertion in a cost effective manner and, as such, may include assembly of or reference to existing documentation.

SDCL 58-43-16.18

SL 2009, ch 271, §33.