Page "Auditor's report" Paragraph 65

In our opinion, management's assessment that ABC Company maintained effective internal control over financial reporting as of December 31, 20XX, is fairly stated, in all material respects, based on criteria established in Internal Control — Integrated Framework issued by COSO.

Furthermore, in our opinion, ABC Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 20XX, based on criteria established in Internal Control — Integrated Framework issued by COSO.