{"url_path":"/sec/cirx/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":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/813716/0001493152-26-024654-index.html","accession_number":"0001493152-26-024654","cik":"0000813716","ticker":"CIRX","issuer_name":"CIRTRAN CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/813716/0001493152-26-024654-index.html","primary_entity_key":"0000813716","primary_entity_name":"CIRTRAN CORP"},"word_count":337,"has_tables":true,"body_markdown":"**ITEM\n4. CONTROLS AND PROCEDURES**\n\n \n\n**Evaluation\nof Disclosure Controls and Procedures**\n\n \n\nAs\nof March 31, 2026, we carried out an evaluation, under the supervision and with the participation of management, including our chief\nexecutive and financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures. Based upon\nthat evaluation, management concluded that our disclosure controls and procedures were not effective as of March 31, 2026, to provide\nreasonable assurance that the information required to be disclosed by us in reports that we file or submit under the Exchange Act is\nrecorded, processed, summarized, and reported within the periods prescribed by U.S. Securities and Exchange Commission and that such\ninformation is accumulated and communicated to management, including our chief executive and financial officer, as appropriate, to allow\ntimely decisions regarding required disclosure.\n\n \n\nIn\ndesigning and evaluating disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well\ndesigned and operated, can provide only reasonable, not absolute assurance of achieving the desired objectives. Also, the design of a\ncontrol system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to\ntheir costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that\nall control issues and instances of fraud, if any, have been detected. These inherent limitations include the realities that judgments\nin decision-making can be faulty and that breakdowns can occur because of simple error or mistake. The design of any system of controls\nis based, in part, upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will\nsucceed in achieving its stated goals under all potential future conditions.\n\n \n\n**Changes\nin Internal Control over Financial Reporting**\n\n \n\nThere\nhas been no change in our internal control over financial reporting during the quarter ended March 31, 2026, that has materially affected,\nor is reasonably likely to materially affect, our internal control over financial reporting."}