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

SD Codified L § 58-43-16.18 (2019) (N/A)
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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.

Source: SL 2009, ch 271, § 33.

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§ 58-43-16.17 Documentation of assertions made in Management's Report of Internal Control over Financial Reporting.
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§ 58-43-16.19 Confidentiality of Management's Report of Internal Control over Financial Reporting and documentation.