{"url_path":"/sec/catg/10-k/2026/item-1c","section_key":"item-1c","section_title":"Item 1C Cybersecurity. **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/1470129/0001753926-26-000917-index.html","accession_number":"0001753926-26-000917","cik":"0001470129","ticker":"VIIQ","issuer_name":"VisitIQ Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1470129/0001753926-26-000917-index.html","primary_entity_key":"0001470129","primary_entity_name":"VisitIQ Corp."},"word_count":476,"has_tables":true,"body_markdown":"**Item 1C. Cybersecurity. **\n\n \n\nWe recognize the critical\nimportance of maintaining the trust and confidence of all our stakeholders. Cybersecurity risk is managed as part of our broader\ntechnology and operational oversight, with involvement from our executive leadership team.\n\n \n\nAs one of the critical\nelements of our overall risk management approach, our cybersecurity program is focused on the following key areas: \n\n \n\n**Risk Management\nand Strategy*** *\n\n \n\nOur approach to cybersecurity\nfocuses on maintaining the confidentiality, integrity, and availability of our systems through technical safeguards,\nongoing monitoring, and operational response processes. Cybersecurity practices are implemented and maintained by internal\npersonnel and are adjusted based on system changes, observed risks, and incident response activities. \n\n \n\n**Governance and\nOversight*** *\n\n \n\nCybersecurity oversight\nis managed by executive leadership. Day-to-day cybersecurity operations are overseen by the Chief Technology Officer (CTO). The\nChief Executive Officer (CEO), who serves on the Board, receives updates regarding cybersecurity matters\nas appropriate. \n\n \n\n**Incident Monitoring,\nResponse, and Reporting*** *\n\n \n\nWe maintain processes\nto identify, investigate, and respond to cybersecurity incidents affecting our systems. When incidents occur, relevant information\nis escalated to executive leadership based on the nature and severity of the incident. \n\n \n\nInformation shared\nwith our executive leadership team includes: \n\n●A description of the incident and how it was identified\n\n●Systems, services, or data affected \n\n●Preliminary assessment of scope and severity \n\n●Mitigation actions taken or underway \n\n●Operational impact and recovery status \n\n \n\nOur executive leadership team\ndetermines whether and how such matters are communicated to our Board. \n\n \n\n**Technical Safeguards*** *\n\n \n\nWe deploy technical\nsafeguards designed to protect our information systems, which may include access controls, network security measures, system monitoring,\nand malware protection. These safeguards are maintained and updated as part of ongoing system operations. \n\n \n\n**Third-Party Considerations*** *\n\n \n\nWe utilize third-party\nservice providers to support certain aspects of our operations. Access by third parties to internal systems is managed and limited\nwhere applicable, and security considerations are evaluated in connection with the use of such providers. \n\n \n\n42\n\n \n\n \n\n**Risk Disclosure*** *\n\n \n\nAs of the date of\nthis filing, we are not aware of any cybersecurity incidents that have materially affected or are reasonably likely to\nmaterially affect our business, results of operations, or financial condition.\n\n \n\nAlthough we are subject\nto ongoing and evolving cybersecurity threats, we are not aware of any material risks from cybersecurity threats in the fiscal\nyear ending August 31, 2025 or thereafter that have materially affected or are reasonably likely to materially affect us, including\nour business strategy, results of operations or financial condition. For more information on our cybersecurity risks, see* *\"*Risk\nFactors- Risks Related to Data Collection and Security, Intellectual Property and Technology Industry Regulations – “A\nsignificant inadvertent disclosure or breach of confidential and/or personal information we may be deemed to process, or a security\nbreach of our or our customers’, suppliers’, or other partners’ IT Systems could be detrimental to our business,\nreputation, financial performance and results of operations.*\"* *"}