...controls adequate to assure that transactions are executed in accordance with management's authorization, that transactions are recorded as necessary to permit preparation of financial statements in conformity with generally accepted accounting principles and * Securities Exchange Act Release No....

...assurance that: . Transactions are executed in accordance with management's specific authorization; . Transactions are recorded as necessary to permit preparation of financial statements in conformity with generally accepted accounting principles or other applicable criteria, and to maintain...

...certain statutory objectives are met. These objectives include not only the recording of transactions "as necessary * * * to permit preparation of financial...accordance with generally accepted accounting principles * * *" or other applicable criteria, but also the recording of such transactions "as necessary * *...

..."reasonable assurances" chat transactions are executed in accordance with management's authorization; that transactions are recorded as necessary to permit preparation of financial statements in conformity with generally accepted accounting principles and to maintain accountability for assets;...

...assets are properly safeguarded and accounted for, and that financial records are maintained so as to permit preparation of financial statements in accordance with generally accepted accounting principles. This system includes written policies and procedures, an organizational structure that segregates duties,...

...accounting controls are met. These basic objectives are that transactions be properly authorized and recorded as necessary to permit preparation of financial...accordance with generally accepted accounting principles, that asset accountability be maintained, that assets be properly safeguarded from unauthorized use,...

...— transactions are executed in accordance with management's general or specific authorization; — transactions are recorded as necessary to permit preparation of financial statements in conformity with generally accepted accounting principles, or any other applicable criteria, and to...

...management's general or specific authorization and are recorded to maintain accountability for assets and to permit preparation of financial statements in accordance with generally accepted accounting principles. The system includes written policies and procedures, a conflict of interest policy and an internal...

...OBDC's internal controls. OBDC maintains a comprehensive system of internal accounting controls designed to permit preparation of financial statements in accordance with generally accepted accounting principles. The system includes approved written policies and procedures adopted py the Board of Directors on the...

...(i) transactions are executed in accordance with management's general or specific authorization; (ii) transactions are recorded as necessary to permit preparation of financial statements in conformity with generally accepted accounting principles or any other criteria applicable to such statements,...