Starbucks 2012 Annual Report Download - page 96

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Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
Not applicable.
Item 9A. Controls and Procedures
Disclosure Controls and Procedures
We maintain disclosure controls and procedures that are designed to ensure that material information required to
be disclosed in our periodic reports filed or submitted under the Securities Exchange Act of 1934, as amended (the
“Exchange Act”), is recorded, processed, summarized and reported within the time periods specified in the SEC’s
rules and forms. Our disclosure controls and procedures are also designed to ensure that information required to be
disclosed in the reports we file or submit under the Exchange Act is accumulated and communicated to our
management, including our principal executive officer and principal financial officer as appropriate, to allow
timely decisions regarding required disclosure.
During the fourth quarter of fiscal 2012, we carried out an evaluation, under the supervision and with the
participation of our management, including our chief executive officer and our chief financial officer, of the
effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e)
and 15d-15(e) under the Exchange Act. Based upon that evaluation, our chief executive officer and chief financial
officer concluded that our disclosure controls and procedures were effective, as of the end of the period covered
by this report (September 30, 2012).
There were no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-
15(f) of the Exchange Act) during our most recently completed fiscal quarter that materially affected or are
reasonably likely to materially affect internal control over financial reporting.
The certifications required by Section 302 of the Sarbanes-Oxley Act of 2002 are filed as exhibits 31.1 and 31.2,
respectively, to this 10-K.
Report of Management on Internal Control over Financial Reporting
Our management is responsible for establishing and maintaining adequate internal control over financial reporting.
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. Internal control over financial reporting includes maintaining records that in reasonable
detail accurately and fairly reflect our transactions; providing reasonable assurance that transactions are recorded
as necessary for preparation of our financial statements; providing reasonable assurance that receipts and
expenditures are made in accordance with management authorization; and providing reasonable assurance that
unauthorized acquisition, use or disposition of company assets that could have a material effect on our financial
statements would be prevented or detected on a timely basis. Because of its inherent limitations, internal control
over financial reporting is not intended to provide absolute assurance that a misstatement of our financial
statements would be prevented or detected.
Management conducted an evaluation of the effectiveness of our internal control over financial reporting based on
the framework and criteria established in Internal Control — Integrated Framework, issued by the Committee of
Sponsoring Organizations of the Treadway Commission. This evaluation included review of the documentation of
controls, evaluation of the design effectiveness of controls, testing of the operating effectiveness of controls and a
conclusion on this evaluation. Based on this evaluation, management concluded that our internal control over
financial reporting was effective as of September 30, 2012.
Our internal control over financial reporting as of September 30, 2012, has been audited by Deloitte & Touche
LLP, an independent registered public accounting firm, as stated in their report which is included herein.