58-43-16.18. Discretion of management as to internal control framework and documentation.
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/sd/title-58/chapter-58-43/58-43-16-18·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.