{"url_path":"/sec/airi/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 Controls and Procedures**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/1009891/0001213900-26-055772-index.html","accession_number":"0001213900-26-055772","cik":"0001009891","ticker":"AIRI","issuer_name":"AIR INDUSTRIES GROUP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1009891/0001213900-26-055772-index.html","primary_entity_key":"0001009891","primary_entity_name":"AIR INDUSTRIES GROUP"},"word_count":452,"has_tables":true,"body_markdown":"** **\n\n**Item 4. Controls and Procedures**\n\n \n\n**Evaluation of Disclosure Controls and Procedures**\n\n \n\nOur management, with the participation of our\nActing Chief Executive Officer (“CEO”) and Vice President of Finance, who is our principal financial and accounting officer\n(“PFO”), evaluated the effectiveness of our disclosure controls and procedures as defined in Rule 13a-15(e) and 15d 15(e)\nunder the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as of March 31, 2026. Our disclosure controls\nand procedures are designed to provide reasonable assurance that information we are required to disclose in the reports we file or submit\nunder the Exchange Act is accumulated and communicated to our management, including our CEO and PFO, as appropriate to allow timely decisions\nregarding required disclosures, and is recorded, processed, summarized, and reported within the time periods specified in the SEC’s\nrules and forms. Based on this evaluation, and as a result of the material weakness described below, our CEO and PFO have concluded that\nour disclosure controls and procedures were not effective as of March 31, 2026.\n\n \n\nAs reported in our 2025 Form 10-K, in connection\nwith their review of our internal controls as of and for the year ended December 31, 2025, our management determined that a material weakness\npreviously identified in our internal controls over financial reporting related to our IT systems has yet to be remediated. During fiscal\n2025, we implemented new controls and procedures to eliminate this weakness but additional enhancements and more formalized documentation\nare still required. Tests of such controls and procedures are ongoing and the material weakness noted will only be deemed to have been\nremediated after the new controls and procedures have been in place for a sufficient period and management has concluded through appropriate\ntesting that the controls are operating effectively. As such, we consider this material weakness not to be remediated as of March 31,\n2026. Based on this evaluation and as a result of this material weakness, we have concluded that our disclosure controls and procedures\nwere not effective as of March 31, 2026. For more information, see Item 9A. Controls and Procedures, included in our Annual Report on\nForm 10-K.\n\n \n\nDuring 2026, the Company is continuing to test\nsuch controls and procedures designed to remediate the aforementioned material weakness.\n\n \n\n**Changes in Internal Control over Financial\nReporting**\n\n \n\nOther than as described above, there have not\nbeen any changes in our internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f) under the\nExchange Act, during our most recently completed fiscal quarter which is the subject of this report that have materially affected, or\nare reasonably likely to materially affect, our internal control over financial reporting. \n\n \n\n27\n\n \n\n**PART II**\n\n \n\n**OTHER INFORMATION**"}