Virgin Media 2009 Annual Report Download - page 94

‘‘Internal Control—Integrated Framework’’ issued by the Committee of Sponsoring Organizations of
the Treadway Commission (COSO). Based on our evaluation under the COSO framework, our
management has concluded, and hereby reports, that VMIH’s internal control over financial reporting
was effective as of December 31, 2009.
This annual report does not include an attestation report of Ernst & Young LLP, our registered
public accounting firm, regarding internal control over financial reporting of VMIH. Management’s
report was not subject to attestation by Ernst & Young LLP, our registered public accounting firm,
pursuant to temporary rules of the Securities and Exchange Commission that permit VMIH to provide
only management’s report in this annual report.
(d) Changes in Internal Control Over Financial Reporting
There were no changes in our internal control over financial reporting (as such term is defined in
Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the fourth fiscal quarter that have
materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.
(e) Attestation Report of Independent Registered Public Accounting Firm
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors and Shareholders of Virgin Media Inc.
We have audited Virgin Media Inc. and subsidiaries internal control over financial reporting as of
December 31, 2009, based on criteria established in Internal Control—Integrated Framework issued by
the Committee of Sponsoring Organizations of the Treadway Commission (the COSO criteria). Virgin
Media Inc. and subsidiaries management is responsible for maintaining effective internal control over
financial reporting, and for its assessment of the effectiveness of internal control over financial
reporting included in the accompanying ‘‘Management’s Annual Report on Internal Control over
Financial Reporting for Virgin Media Inc.’’ Our responsibility is to express an opinion on the
Company’s internal control over financial reporting based on our audit.
We conducted our audit in accordance with the standards of the Public Company Accounting
Oversight Board (United States). Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether effective internal control over financial reporting was maintained
in all material respects. Our audit included obtaining an understanding of internal control over
financial reporting, assessing the risk that a material weakness exists, testing and evaluating the design
and operating effectiveness of internal control based on the assessed risk, and performing such other
procedures as we considered necessary in the circumstances. We believe that our audit provides a
reasonable basis for our opinion.
A company’s internal control over financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and the preparation of financial statements for
external purposes in accordance with generally accepted accounting principles. A company’s internal
control over financial reporting includes those policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and
dispositions of the assets of the company; (2) provide reasonable assurance that transactions are
recorded as necessary to permit preparation of 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 (3) 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 financial statements.
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