Electronic Arts 2006 Annual Report Download - page 180

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors and Stockholders
Electronic Arts Inc.:
We have audited management's assessment, included in the accompanying Management's Report on
Internal Control over Financial Reporting, that Electronic Arts Inc. maintained eÅective internal control
over Ñnancial reporting as of April 1, 2006, based on criteria established in Internal Control Ì Integrated
Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Electronic Arts Inc.'s management is responsible for maintaining eÅective internal control over Ñnancial
reporting and for its assessment of the eÅectiveness of internal control over Ñnancial reporting. Our
responsibility is to express an opinion on management's assessment and an opinion on the eÅectiveness of
the Company's internal control over Ñnancial reporting based on our audit.
We conducted our audit in accordance with the standards of the Public Company Accounting Oversight
Board (United States). Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether eÅective internal control over Ñnancial reporting was maintained in all material
respects. Our audit included obtaining an understanding of internal control over Ñnancial reporting,
evaluating management's assessment, testing and evaluating the design and operating eÅectiveness of
internal control, and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion.
A company's internal control over Ñnancial reporting is a process designed to provide reasonable assurance
regarding the reliability of Ñnancial reporting and the preparation of Ñnancial statements for external
purposes in accordance with generally accepted accounting principles. A company's internal control over
Ñnancial reporting includes those policies and procedures that (1) pertain to the maintenance of records
that, in reasonable detail, accurately and fairly reÖect the transactions and dispositions of the assets of the
company; (2) provide reasonable assurance that transactions are recorded as necessary to permit
preparation of Ñnancial statements in accordance with generally accepted accounting principles, and that
receipts and expenditures of the company are being made only in accordance with authorizations of
management and directors of the company; and (3) provide reasonable assurance regarding prevention or
timely detection of unauthorized acquisition, use, or disposition of the company's assets that could have a
material eÅect on the Ñnancial statements.
Because of its inherent limitations, internal control over Ñnancial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of eÅectiveness to future periods are subject to the risk
that controls may become inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.
In our opinion, management's assessment that Electronic Arts Inc. maintained eÅective internal control
over Ñnancial reporting as of April 1, 2006, is fairly stated, in all material respects, based on criteria
established in Internal Control Ì Integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO). Also, in our opinion, Electronic Arts Inc.
maintained, in all material respects, eÅective internal control over Ñnancial reporting as of April 1, 2006,
based on criteria established in Internal Control Ì Integrated Framework issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO).
As indicated in the accompanying Management's Report on Internal Control over Financial Reporting,
management excluded from their evaluation of their internal control over Ñnancial reporting the internal
control over Ñnancial reporting of JAMDAT Mobile Inc. (""JAMDAT''), which the Company acquired on
February 15, 2006. As of April 1, 2006, total assets, excluding goodwill and acquired intangible assets,
subject to JAMDAT's internal control over Ñnancial reporting represented 1% of the Company's
consolidated total assets. For the period from February 15, 2006 through April 1, 2006, total net revenue
subject to JAMDAT's internal control over Ñnancial reporting represented less than 1% of the Company's
consolidated net revenue. Our audit of internal control over Ñnancial reporting of Electronic Arts Inc. also
excluded an evaluation of the internal control over Ñnancial reporting of JAMDAT.
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