Dell 2009 Annual Report Download - page 105

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Table of Contents
Changes in Internal Control over Financial Reporting
Dell's management, with the participation of Dell's Chief Executive Officer and Chief Financial Officer, has evaluated whether any
change in Dell's internal control over financial reporting occurred during the fourth quarter of Fiscal 2010. Based on their evaluation,
management concluded that there has been no change in Dell's internal control over financial reporting during the fourth quarter of Fiscal
2010 that has materially affected, or is reasonably likely to materially affect, Dell's internal control over financial reporting.
Inherent Limitations in Internal Controls
Our system of controls is designed to provide reasonable, not absolute, assurance regarding the reliability and integrity of accounting and
financial reporting. Management does not expect that our disclosure controls and procedures or our internal control over financial
reporting will prevent or detect all errors and all fraud. A control system, no matter how well designed and operated, can provide only
reasonable, not absolute, assurance that the objectives of the control system will be met. These inherent limitations include the following:
• Judgments in decision-making can be faulty, and control and process breakdowns can occur because of simple errors or mistakes.
• Controls can be circumvented by individuals, acting alone or in collusion with each other, or by management override.
• The design of any system of controls is based in part on certain assumptions about the likelihood of future events, and there can be no
assurance that any design will succeed in achieving its stated goals under all potential future conditions.
• Over time, controls may become inadequate because of changes in conditions or deterioration in the degree of compliance with
associated policies or procedures.
• The design of a control system must reflect the fact that resources are constrained, and the benefits of controls must be considered
relative to their costs.
ITEM 9B — OTHER INFORMATION
None.
101