ARSD § 64:01:01:46 — Description of process that creates records

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64:01:01:46. Description of process that creates records.
Upon the request of the department, the taxpayer shall provide a description of
the business process that created the records. The description shall include
the relationship between the records and the tax documents prepared by the
taxpayer and the measures employed to ensure the integrity of the records.
The taxpayer shall be capable of
demonstrating:
(1) The functions being
performed as the functions relate to the flow of data through the system;
(2) The internal controls
used to ensure accurate and reliable processing; and
(3) The internal controls
used to prevent unauthorized addition, alteration, or deletion of the records.