{"url_path":"/sec/chkp/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 CONTROLS AND PROCEDURES","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-03-31","source_url":"https://www.sec.gov/Archives/edgar/data/1015922/0001178913-26-001932-index.html","accession_number":"0001178913-26-001932","cik":"0001015922","ticker":"CHKP","issuer_name":"CHECK POINT SOFTWARE TECHNOLOGIES LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1015922/0001178913-26-001932-index.html","primary_entity_key":"0001015922","primary_entity_name":"CHECK POINT SOFTWARE TECHNOLOGIES LTD"},"word_count":629,"has_tables":true,"body_markdown":"ITEM 15.     CONTROLS AND PROCEDURES\n\n \n\nDisclosure Controls and Procedures\n\n \n\nAs of December 31, 2025, our management, including our Chief\nExecutive Officer and Chief Financial Officer,  evaluated the effectiveness of the design and operation of our disclosure controls\nand procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange\nAct”)). Our management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable\nassurance of achieving their objectives and our management necessarily applies its judgment in evaluating the cost-benefit relationship\nof possible controls and procedures. Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that\nour disclosure controls and procedures are effective as of December 31, 2025, to provide reasonable assurance that the information\nrequired to be disclosed in filings and submissions under the Exchange Act, is recorded, processed, summarized and reported within the\ntime periods specified by the SEC’s rules and forms, and that such information related to us and our consolidated subsidiaries is\naccumulated and communicated to management, including the Chief Executive Officer and Chief Financial Officer, as appropriate to allow\ntimely decisions about required disclosure.\n\n67\n\nManagement’s Report on Internal Control Over Financial Reporting\n\n \n\nOur management is responsible for establishing and maintaining\nadequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. Our internal control\nover financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the\npreparation of financial statements for external purposes in accordance with generally accepted accounting principles. Our internal control\nover financial reporting includes those policies and procedures that:\n\n \n\n•\n\npertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions\nof our assets,\n\n \n\n•\n\nprovide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance\nwith generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorizations\nof our management and directors, and\n\n \n\n•\n\nprovide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets\nthat could have a material effect on the financial statements.\n\n \n\nOur management recognizes that there are inherent limitations\nin the effectiveness of any system of internal control over financial reporting, including the possibility of human error and the circumvention\nor override of internal control.\n\n \n\nAccordingly, even effective internal control over financial reporting\ncan provide only reasonable assurance with respect to financial statement preparation, and may not prevent or detect all misstatements.\nFurther, because of changes in conditions, the effectiveness of internal control over financial reporting may vary over time.\n\n \n\nOur management assessed the effectiveness of our internal control\nover financial reporting as of December 31, 2025. In conducting its assessment of internal control over financial reporting, management\nused the framework and criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring\nOrganizations of the Treadway Commission (COSO) (the 2013 Framework) as of the end of the period covered by this report. Based on that\nevaluation, our management has concluded that our internal control over financial reporting was effective as of December 31, 2025.\n\n \n\nOur financial statements and internal control over financial\nreporting have been audited by Kost, Forer, Gabbay & Kasierer (A Member of EY Global), an independent registered public accounting\nfirm, which has issued an attestation report on our internal control over financial reporting included elsewhere in this Annual Report.\n\n \n\nChanges in Internal Control over Financial Reporting\n\n \n\nDuring the period covered by this Annual Report, no changes in\nour internal control over financial reporting have occurred that materially affected, or are reasonably likely to materially affect, our\ninternal control over financial reporting."}