The statement is partly true. Assuming that by dividing and integer by 100 gets you a whole number, you must have at least two zeros as the end digits for an integer to end up as a whole number. However, it does not only have to be two zeroes, but rather any number of zeros at the end.
For example:
2100/100 = 21, a whole number.
2100000/100 = 21000, also a whole number.
Thus, the statement isn't necessarily a good one but a partly true one.
Hope this helps you out!