Approval of T&amp;A reports and related documents should be based on personal observation, work output, timekeeper verification, checking data against other independent sources, reliance on other controls, or a combination of these methods.
The T&A reports should be approved based on what people observe.
The T&A reports should not be approved based on what people observe.
The man is surfing at the beach.
A father and daughter are sitting together.
A woman walking down the street
There were no lights involved.
I hurt her wrist.
A crowd is at an outdoor market.