S.C. Code Regs. 12-808.6. Working Papers

A. Description: Used to conduct periodic financial, operational, and compliance audits of all offices. Information includes pre-audit research and planning, analysis sheet, suggestion sheet, entrance/exit conference, computer software applications, findings, recommendations, inventory of property, organizational control review, and internal control questionnaire. B. Retention: 3 years and until no longer needed for reference; destroy.