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Cooperative Insight

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Spring/Summer 2010

Posted June 16, 2010

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Inside this issue:

The Importance of Written Documentation

“If it’s not written down, it doesn’t exist.”
So goes the mantra of the executive charged with documenting and implementing internal controls. In today’s paperless, wireless, digital business environment, there are even more compelling reasons for documenting not only how controls are designed to work, but also evidence that controls are being implemented and are functioning effectively.