Autodesk 2007 Annual Report Download - page 200

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Evaluation of Disclosure Controls and Procedures
Our management evaluated, with the participation of our Chief Executive Officer and our Chief
Financial Officer, the effectiveness of our disclosure controls and procedures as of the end of the period
covered by this Annual Report on Form 10-K. Based on this evaluation, our Chief Executive Officer and
our Chief Financial Officer have concluded that our disclosure controls and procedures are effective at
the reasonable assurance level to ensure that information we are required to disclose in reports that
we file or submit under the Securities Exchange Act of 1934 (i) is recorded, processed, summarized and
reported within the time periods specified in Securities and Exchange Commission rules and forms, and
(ii) is accumulated and communicated to Autodesk’s management, including our Chief Executive Officer
and our Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure. Our
disclosure controls and procedures are designed to provide reasonable assurance that such information
is accumulated and communicated to our management. Our disclosure controls and procedures include
components of our internal control over financial reporting. Management’s assessment of the effectiveness
of our internal control over financial reporting is expressed at the level of reasonable assurance because
a control system, no matter how well designed and operated, can provide only reasonable assurance that
the control system’s objectives will be met.
Changes in Internal Control Over Financial Reporting
There were no changes in our internal controls over financial reporting (as such term is defined in
Rules 13a-15(f) and 15d-15(f) under the Securities Exchange Act of 1934, as amended) during the quarter
ended January 31, 2007 that have materially affected, or are reasonably likely to materially affect, our
internal controls over financial reporting.
Management’s Report on Internal Control over Financial Reporting
Our management is responsible for establishing and maintaining adequate internal control
over financial reporting (as defined in Rule 13a-15(f) under the Securities Exchange Act of 1934, as
amended). Our management assessed the effectiveness of our internal control over financial reporting
as of January 31, 2007. In making this assessment, our management used the criteria set forth by the
Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal Control-
Integrated Framework. Our management has concluded that, as of January 31, 2007, our internal control
over financial reporting is effective 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 principals. Our independent registered public accounting firm, Ernst & Young LLP,
have issued an audit report on our assessment of our internal control over financial reporting, which is
included herein.
Our management, including our Chief Executive Officer and Chief Financial Officer, does not expect
that our disclosure controls and procedures or our internal control over financial reporting will necessarily
prevent all errors and all fraud. A control system, no matter how well conceived and operated, can provide
only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the
design of a control system must reflect the fact that there are resource constraints, and the benefits
of controls must be considered relative to their costs. Because of the inherent limitations in all control
systems, no evaluation of controls can provide absolute assurance that all control issues and instances of
fraud, if any, within Autodesk have been detected.
ITEM 9B. OTHER INFORMATION
None.