Internal control and all transactions and other significant events need to be clearly documented, and the documentation should be readily available for examination.
Internal control, transactions, and significant events should be document clearly, and this documentation should be available for close examination.
Documentation need not be readily available--so long as it can be summoned, the expediency in which it could be brought is irrelevant.
I want no exchanges with you.'
Someone is taking orders.
A person walks by a fence.
The two children are in a race.
I expect it to increase over time.
A child is holding a blue balloon.