A formal document should have evidence of board or sub-committee endorsement (for example, board or sub-committee minutes or statements in the actual policy or procedural document under examination).
Management may have draft documents or completed documents that are pending board approval. These should be reported as observations and copies should be obtained to note the entity's intent of strengthening their tax control framework.
The entity may point to a different section of a document that has already been collected in another procedure within this guide. In these circumstances, reference those documents and the page numbers or sections that correspond to these procedures.
For all documents obtained, references should be clear and unambiguous, and copies should be attached to the report.
The board-level controls are: