Find the Columbia Sportswear Company Annual Report located in Appendix A and go to the section titled "Design and Evaluation of Internal Control Over Financial Reporting" in Item 9A starting on page 694. Now access the 2014 Annual Report for Under Armour, Inc., from the Internet. For instructions on how to access the report online, see the Industry Analysis in Chapter 1. Go to the section in Item 8 on page 48 of the annual report titled "Report of Management on Internal Control Over Financial Reporting."
Requirement
Compare the two annual reports as they relate to their disclosure of internal control procedures and the system of internal control?