Symantec 2014 Annual Report Download - page 131

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
None.
Item 9A. Controls and Procedures
a) Evaluation of Disclosure Controls and Procedures
The SEC defines the term “disclosure controls and procedures” to mean a company’s controls and other
procedures that are designed to ensure that information required to be disclosed in the reports that it files or
submits under the Exchange Act is recorded, processed, summarized, and reported, within the time periods
specified in the SEC’s rules and forms. “Disclosure controls and procedures” include, without limitation, controls
and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files
or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its
principal executive and principal financial officers, or persons performing similar functions, as appropriate to
allow timely decisions regarding required disclosure. Our disclosure controls and procedures are designed to
provide reasonable assurance that such information is accumulated and communicated to our management. Our
management (with the participation of our interim Chief Executive Officer and Chief Financial Officer) has
conducted an evaluation of the effectiveness of our disclosure controls and procedures (as defined in
Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act). Based on such evaluation, our interim Chief
Executive Officer and our Chief Financial Officer have concluded that our disclosure controls and procedures
were effective at the reasonable assurance level as of the end of the period covered by this report.
b) Management’s Report on Internal Control over Financial Reporting
Our management is responsible for establishing and maintaining adequate internal control over financial
reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) for Symantec. Our management,
with the participation of our interim Chief Executive Officer and our Chief Financial Officer, has conducted an
evaluation of the effectiveness of our internal control over financial reporting as of March 28, 2014, based on
criteria established in Internal Control — Integrated Framework (1992) issued by the Committee of Sponsoring
Organizations of the Treadway Commission (“COSO”).
Our management has concluded that, as of March 28, 2014, our internal control over financial reporting was
effective based on these criteria.
The Company’s independent registered public accounting firm has issued an attestation report regarding its
assessment of the Company’s internal control over financial reporting as of March 28, 2014, which is included in
Part IV, Item 15 of this annual report.
c) Changes in Internal Control over Financial Reporting
There were no changes in our internal control over financial reporting during the quarter ended March 28,
2014 that have materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.
d) Limitations on Effectiveness of Controls
Our management, including our interim Chief Executive Officer and Chief Financial Officer, does not
expect that our disclosure controls and procedures or our internal controls will prevent all errors and all fraud. A
control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance
that the objectives of the control system are met. Further, the design of a control system must reflect the fact that
there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of
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