United Healthcare 2013 Annual Report Download - page 103

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Report of Management on Internal Control over Financial Reporting as of December 31, 2013
UnitedHealth Group Incorporated and Subsidiaries’ (the “Company”) management is responsible for establishing
and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f)
under the Securities Exchange Act of 1934. The Company’s internal control system is designed to provide
reasonable assurance to our management and board of directors regarding the reliability of financial reporting
and the preparation of consolidated financial statements for external purposes in accordance with generally
accepted accounting principles. The Company’s internal control over financial reporting includes those policies
and procedures that (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets of the Company; (ii) provide reasonable assurance that
transactions are recorded as necessary to permit preparation of consolidated financial statements in accordance
with generally accepted accounting principles, and that receipts and expenditures of the Company are being made
only in accordance with authorizations of management and directors of the Company; and (iii) provide
reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of
the Company’s assets that could have a material effect on the consolidated financial statements.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect
misstatements. Also, 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 or procedures may deteriorate.
Management assessed the effectiveness of the Company’s internal control over financial reporting as of
December 31, 2013. In making this assessment, we used the criteria set forth by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO) in Internal Control-Integrated Framework (1992). Based
on our assessment and the COSO criteria, we believe that, as of December 31, 2013, the Company maintained
effective internal control over financial reporting.
The Company’s independent registered public accounting firm has audited the Company’s internal control over
financial reporting as of December 31, 2013, as stated in the Report of Independent Registered Public
Accounting Firm, appearing under Item 9A, which expresses an unqualified opinion on the effectiveness of the
Company’s internal control over financial reporting as of December 31, 2013.
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