SanDisk 2010 Annual Report Download - page 184

(as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended) were
effective at the reasonable assurance level to ensure that the information required to be disclosed by us in this
Annual Report on Form 10-K was (i) recorded, processed, summarized and reported within the time periods
specified in the SEC’s rules and regulations and (ii) accumulated and communicated to our management,
including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required
disclosure.
Report of Management on Internal Control Over Financial Reporting. Our management is responsible for
establishing and maintaining a comprehensive system of internal control over financial reporting to provide
reasonable assurance of the proper authorization of transactions, the safeguarding of assets and the reliability of
financial records. Our internal control system was designed to provide reasonable assurance to our management
and board of directors regarding the preparation and fair presentation of published financial statements. The
system of internal control over financial reporting provides for appropriate division of responsibility and is
documented by written policies and procedures that are communicated to employees. The framework upon which
management relied in evaluating the effectiveness of our internal control over financial reporting was set forth in
Internal Controls — Integrated Framework published by the Committee of Sponsoring Organizations of the
Treadway Commission.
Based on the results of our evaluation, our management concluded that our internal control over financial
reporting was effective at the reasonable assurance level as of January 2, 2011.
However, projections of any evaluation of effectiveness to future periods are subject to the risk that controls
may become inadequate because of changes in our business or other conditions, or that the degree of compliance
with our policies or procedures may deteriorate.
Our independent registered public accounting firm has audited the financial statements included in Part II,
Item 8 of this report and has issued an attestation report on our internal control over financial reporting which is
included at page F-3.
Inherent Limitations of Disclosure Controls and Procedures and Internal Control over Financial
Reporting. It should be noted that any system of controls, however well designed and operated, can provide only
reasonable, and not absolute, assurance that the objectives of the system will be met. In addition, the design of
any control system is based in part upon certain assumptions about the likelihood of future events.
Changes in Internal Control over Financial Reporting. There were no changes in our internal control over
financial reporting (as defined in Exchange Act Rule 13a-15(f)) during the quarter ended January 2, 2011 that
have materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.
ITEM 9B. OTHER INFORMATION
Not applicable.
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