Refers to creating a record that a person informed a manager, superior or decision-maker of an issue or fact and/or identified risks, technical, ethical, legal or commercial associated with that issue, fact or a proposed course of action. The purpose of ass-covering is to ensure that the manager, superior or decision-maker does not subsequently scapegoat the ass-coverer or claim to have not been informed of the issue or fact.
From time-to-time ass-covering may consist of including a reference to a fact or issue buried in a mass of other detail, i.e., a buried reference – designed to allow the ass coverer to move forward with a course of action but be able to subsequently claim that the decision maker was aware of the relevant facts or proposed action.