Internal Controls and Procedures Assessment Report: CDW Corp

Overall Conclusion on Control Effectiveness

Based on management's assessment and the independent auditor's opinion, CDW Corporation maintains effective internal controls over financial reporting (ICFR) as of December 31, 2024. Both disclosure controls and ICFR were concluded to be operating effectively during the reporting period.

Management Conclusions and Assessment

Disclosure Controls and Procedures Effectiveness

• Conclusion: Management concluded that the company's disclosure controls and procedures were effective in recording, processing, summarizing, and reporting required information on a timely basis for reports filed under the Exchange Act.
• Noteworthy Strength: The evaluation confirms that information is accumulated and communicated to management (including the CEO and CFO) appropriately to allow for timely discussions regarding required disclosures.

Internal Control Over Financial Reporting (ICFR) Effectiveness

• Conclusion: Management assessed and concluded that, as of December 31, 2024, the company's ICFR is effective, based on the COSO 2013 framework criteria.
• Auditor Confirmation: Ernst & Young LLP provided an unqualified opinion, stating that CDW Corporation maintained, in all material respects, effective internal control over financial reporting as of December 31, 2024.

Identified Weaknesses and Deficiencies

Material Weaknesses or Significant Deficiencies

• Observation: The provided documentation does not identify any material weaknesses or significant deficiencies in the company's disclosure controls or ICFR during the period reviewed.

Changes and Remediation Efforts

Changes to Internal Controls

• Status: There were no changes identified in internal control over financial reporting during the quarter ended December 31, 2024, that materially affected or are reasonably likely to materially affect the company's ICFR.

Remediation Efforts

• Observation: As no material weaknesses or significant deficiencies were identified, there is no mention of specific remediation efforts required in this report.

Noteworthy Procedures and Controls

New Controls Introduced

• Observation: The filing does not disclose any noteworthy new controls or procedures introduced during the reporting period.
• Strength Highlight: The company's reliance on established criteria (COSO 2013 framework) for its assessment, coupled with an unqualified opinion from a PCAOB-registered auditor, serves as a strong indicator of robust and consistent control maintenance.