{"url_path":"/sec/cinf/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":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/20286/0000020286-26-000026-index.html","accession_number":"0000020286-26-000026","cik":"0000020286","ticker":"CINF","issuer_name":"CINCINNATI FINANCIAL CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/20286/0000020286-26-000026-index.html","primary_entity_key":"0000020286","primary_entity_name":"CINCINNATI FINANCIAL CORP"},"word_count":262,"has_tables":true,"body_markdown":"Item 4.        Controls and Procedures\n\nEvaluation of Disclosure Controls and Procedures – The company maintains disclosure controls and procedures (as that term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (Exchange Act)).\n\n \n\nAny controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. The company's management, with the participation of the company's chief executive officer and chief financial officer, has evaluated the effectiveness of the design and operation of the company's disclosure controls and procedures as of March 31, 2026. Based upon that evaluation, the company's chief executive officer and chief financial officer concluded that the design and operation of the company's disclosure controls and procedures provided reasonable assurance that the disclosure controls and procedures are effective to ensure:\n\n•that information required to be disclosed in the company's reports under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms, and\n\n•that such information is accumulated and communicated to the company's management, including its chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosures.\n\nChanges in Internal Control over Financial Reporting – During the three months ended March 31, 2026, there were no changes in our internal controls over financial reporting that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\nCincinnati Financial Corporation First-Quarter 2026 10-Q\n\nPage 66\n\n[Table of Contents](#i008e31b7022c4527a7af91f6a624fbd5_7)\n\nPart II – Other Information"}