{"url_path":"/sec/alzn/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A ****CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-07-22","source_url":"https://www.sec.gov/Archives/edgar/data/1677077/0001214659-26-008832-index.html","accession_number":"0001214659-26-008832","cik":"0001677077","ticker":"ALZN","issuer_name":"Alzamend Neuro, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1677077/0001214659-26-008832-index.html","primary_entity_key":"0001677077","primary_entity_name":"Alzamend Neuro, Inc."},"word_count":1079,"has_tables":true,"body_markdown":"**ITEM 9A.****CONTROLS AND PROCEDURES**\n\n** **\n\n**Evaluation of Disclosure Controls and Procedures**\n\n \n\nWe maintain disclosure controls\nand procedures that are designed to ensure that information required to be disclosed in our periodic and current reports that we file\nwith the SEC is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and\nthat such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer,\nas appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating the disclosure controls and procedures,\nmanagement recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable and not\nabsolute assurance of achieving the desired control objectives. In reaching a reasonable level of assurance, management necessarily was\nrequired to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures. In addition, the design\nof any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance\nthat any design will succeed in achieving its stated goals under all potential future conditions. Over time, controls may become inadequate\nbecause of changes in conditions, or the degree of compliance with policies or procedures may deteriorate. Because of the inherent limitations\nin a cost-effective control system, misstatements due to error or fraud may occur and not be detected.\n\n \n\nAs of April 30, 2026, we carried\nout an evaluation, under the supervision of, and with the participation of, our management, including our principal executive officer\nand principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to\nRule 13a-15(b) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). We have established disclosure\ncontrols and procedures designed to ensure that information required to be disclosed in the reports that we file or submit under the Exchange\nAct is recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms and is accumulated and communicated\nto management, including the principal executive officer and principal financial officer, to allow timely decisions regarding required\ndisclosure.\n\n \n\nBased upon that evaluation,\nour principal executive officer and principal financial officer, with the assistance of other members of the Company's management, have\nevaluated the effectiveness of the design and operation of our disclosure controls and procedures (as such term is defined in Rules 13a-15(e)\nand 15d-15(e) under the Exchange Act) as of the end of the period covered by this annual report and has determined that our disclosure\ncontrols and procedures were not effective due to the material weakness as described herein.\n\n \n\n - 53 - \n\n \n\n \n\n**Management’s Annual Report on Internal\nControl Over Financial Reporting**\n\n \n\nOur management is responsible\nfor establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act).\nOur internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial\nreporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.\nA company's internal control over financial reporting includes those policies and procedures that: (i) pertain to the maintenance of records\nthat, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (ii) provide\nreasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally\naccepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations\nof management and directors of the company; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized\nacquisition, use, or disposition of the company's assets that could have a material effect on the financial statements.\n\n \n\nBecause of its inherent limitations,\ninternal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness\nto future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of\ncompliance with the policies or procedures may deteriorate.\n\n \n\nOur management assessed the\neffectiveness of our internal control over financial reporting as of April 30, 2026. In making this assessment, our management used the\ncriteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated 2013 Framework.\nOur management has concluded that, as of April 30, 2026, our internal control over financial reporting was not effective.\n\n \n\nA material weakness is a control\ndeficiency (within the meaning of the Public Company Accounting Oversight Board (United States) Auditing Standard No. 2) or combination\nof control deficiencies that result in more than a remote likelihood that a material misstatement of the annual or interim financial statements\nwill not be prevented or detected. Management has identified the following material weakness:\n\n \n\n·We do not have sufficient resources in our accounting department, which restricts our ability to perform\nsufficient reviews and approval of manual journal entries posted to the general ledger and to consistently execute review procedures over\ngeneral ledger account reconciliations, financial statement preparation and accounting for non-routine transactions.\n\n \n\n*Planned Remediation*\n\n \n\nWe are implementing measures\ndesigned to improve our internal control over financial reporting to remediate material weaknesses, including continuing to formalize\nour internal control documentation and strengthening supervisory reviews by our management.\n\n  \n\nManagement will continue to\nimplement measures to remediate material weaknesses, such that these controls are designed, implemented, and operating effectively. Given\nour limited resources, we will need to increase our accounting department in the future to fully remediate our current weakness. The material\nweakness will not be considered to be remediated until the applicable remediated controls are operating for a sufficient period of time\nand management has concluded, through testing, that these controls are operating effectively.\n\n \n\nDespite the existence of our\ncontrol deficiency, we believe that the financial statements included in the period covered by this Annual Report on Form 10-K fairly\npresent, in all material respects, our financial condition, results of operations and cash flows for the periods presented in conformity\nwith U.S. generally accepted accounting principles.\n\n \n\n**Changes in Internal Control over Financial Reporting**\n\n \n\nDuring the fourth fiscal quarter\nof 2026, there were no changes in our internal control over financial reporting which were identified in connection with management’s\nevaluation required by paragraph (d) of Rules 13a-15 and 15d-15 under the Exchange Act, that have materially affected, or are reasonably\nlikely to materially affect, our internal control over financial reporting."}