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E internal control KSDs and transactions KSDs, and include both Departmentwide and service-specific documents. As reporting entities execute the FIAR Methodology, Discovery Phase, Key Task 1.4 “Evaluate Supporting Documentation,” they should use judgment in determining which of the KSDs identified are necessary to satisfy relevant financial statement assertions and whether additional servicespecific KSDs are needed. For Transactions KSDs, the input factor “Eligibility” supports the valid.

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