8 unchanged sentences
Because of inherent limitations in all control systems, no evaluation of controls can provide assurance that all control issues and instances of fraud, if any, within a company will be detected.
−Removed: Additionally, controls can be circumvented by individuals, by collusion of two or more people or by management override.
+Added: Additionally, controls
+Added: can be circumvented by individuals, by collusion of two or more people or by management override.
Over time, controls can become inadequate because of changes in conditions or the degree of compliance may deteriorate.
4 unchanged sentences
In the ordinary course of business, we routinely enhance our information systems by either upgrading current systems or implementing new ones.
−Removed: There were no changes in our internal control over financial reporting that occurred during the three months ended September 30, 2023 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: There were no changes in our internal control over financial reporting that occurred during the three months ended March 31, 2024 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
PART II—OTHER INFORMATION
11 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.