2011 South Dakota Code
Title 58 INSURANCE
Chapter 43. Independent Audit Of Insurers
§58-43-16.17 Documentation of assertions made in Management's Report of Internal Control over Financial Reporting.

SD Codified L § 58-43-16.17 (through 2011) What's This?

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.

Source: SL 2009, ch 271, § 32.

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2011 South Dakota Code Title 58 INSURANCE Chapter 43. Independent Audit Of Insurers §58-43-16.17 Documentation of assertions made in Management's Report of Internal Control over Financial Reporting.

2011 South Dakota Code
Title 58 INSURANCE
Chapter 43. Independent Audit Of Insurers
§58-43-16.17 Documentation of assertions made in Management's Report of Internal Control over Financial Reporting.