Capital One 2011 Annual Report Download - page 280

Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure
None.
Item 9A. Controls and Procedures
(a) Disclosure Controls and Procedures
As of the end of the period covered by this report and pursuant to Rule 13a-15 of the Securities Exchange Act of
1934 (the “Exchange Act”), our management, including the Chief Executive Officer and Chief Financial Officer,
carried out an evaluation of the effectiveness and design of our disclosure controls and procedures (as that term is
defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act). These disclosure controls and procedures are the
responsibility of our management. Based upon that evaluation, the Chief Executive Officer and Chief Financial
Officer concluded, as of the end of the period covered by this report, that our disclosure controls and procedures
are effective in recording, processing, summarizing and reporting information required to be disclosed within the
time periods specified in the Securities and Exchange Commission’s rules and forms. We have established a
Disclosure Committee consisting of members of senior management to assist in this evaluation.
(b) Management’s Report on Internal Control Over Financial Reporting
The Report of Management on Internal Control over Financial Reporting is included in “Item 8. Financial
Statements and Supplementary Data” and is incorporated herein by reference. The Report of Independent
Registered Public Accounting Firm with respect to our internal control over financial reporting also is included in
Item 8 and incorporated herein by reference.
(c) Changes in Internal Control Over Financial Reporting
There have been no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) of the
Exchange Act) during the quarter ended December 31, 2011, that materially affected, or are reasonably likely to
materially affect, our internal control over financial reporting.
Item 9B. Other Information
None.
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