Delta Airlines 2008 Annual Report Download - page 61

Table of Contents
Index to Financial Statements
Our internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of
effectiveness 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 may deteriorate.
On October 29, 2008, we completed our Merger with Northwest. As permitted by the Securities and Exchange Commission, management has elected to
exclude Northwest from management's assessment of the effectiveness of our internal control over financial reporting as of December 31, 2008. Assets and
revenues of Northwest represent 45% and 9%, respectively, of our total assets and total revenues as reported in our consolidated financial statements as of and
for the year ended December 31, 2008. Management conducted an evaluation of the effectiveness of our internal control over financial reporting as of
December 31, 2008 using the criteria issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control—
Integrated Framework. Based on that evaluation, management believes that our internal control over financial reporting was effective as of December 31,
2008.
The effectiveness of our internal control over financial reporting as of December 31, 2008, has been audited by Ernst & Young LLP, the independent
registered public accounting firm who also has audited our Consolidated Financial Statements included in this Annual Report on Form 10-K. Ernst & Young's
report on our internal control over financial reporting appears on the following page.
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