Cabela's 2005 Annual Report Download - page 113

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ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE
None.
ITEM 9A. CONTROLS AND PROCEDURES
Under the direction of our Chief Executive Officer and Chief Financial Officer, we evaluated our disclosure
controls and procedures and internal control over financial reporting and concluded that (i) our disclosure
controls and procedures were effective as of December 31, 2005, and (ii) no change in internal control over
financial reporting occurred during the quarter ended December 31, 2005, that has materially affected, or is
reasonably likely to materially affect, such internal control over financial reporting.
Management’s Report on Internal Control over Financial Reporting
Our management is responsible for establishing and maintaining adequate internal control over financial
reporting for the company. Internal control over financial reporting is a process to provide reasonable assurance
regarding the reliability of our financial reporting for external purposes in accordance with accounting principles
generally accepted in the United States of America. With the participation of our Chief Executive Officer and our
Chief Financial Officer, management conducted an evaluation of the effectiveness of our internal control over
financial reporting based on the criteria established in Internal Control—Integrated Framework issued by the
Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, management
concluded that our internal control over financial reporting was effective as of December 31, 2005.
Deloitte & Touche LLP has audited this assessment of our internal control over financial reporting. Their
report is included in this Item 9A.
101