{"url_path":"/sec/dell/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":"2026-06-09","source_url":"https://www.sec.gov/Archives/edgar/data/1571996/0001571996-26-000030-index.html","accession_number":"0001571996-26-000030","cik":"0001571996","ticker":"DELL","issuer_name":"Dell Technologies Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1571996/0001571996-26-000030-index.html","primary_entity_key":"0001571996","primary_entity_name":"Dell Technologies Inc."},"word_count":366,"has_tables":true,"body_markdown":"ITEM 4 — CONTROLS AND PROCEDURES\n\nThis report includes the certifications of our Chief Executive Officer and Chief Financial Officer required by Rule 13a-14 under the Securities Exchange Act of 1934 (the “Exchange Act”). See Exhibits 31.1 and 31.2 filed with this report. This Item 4 includes information concerning the controls and control evaluations referred to in those certifications.\n\nEvaluation of Disclosure Controls and Procedures\n\nDisclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) are designed to provide reasonable assurance that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms and that such information is accumulated and communicated to management, including the Chief Executive Officer and the Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosures.\n\nIn connection with the preparation of this report, our management, under the supervision and with the participation of our Chief Executive Officer and Chief Financial Officer, conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as of May 1, 2026. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that as of May 1, 2026, the Company’s disclosure controls and procedures were effective to accomplish their objectives at the reasonable assurance level.\n\nChanges in Internal Control Over Financial Reporting\n\nWe are in the process of an ongoing business modernization initiative to advance our capabilities, leverage new technology, and optimize business processes to change the way we work and make decisions, improve business outcomes, and reduce costs. As part of this initiative, we are modernizing accounting and finance systems. We have modified and will continue to modify the design and implementation of certain internal control processes to accommodate changes to our business processes and finance procedures, as our business modernization initiative continues.\n\nThere were no other changes in our internal control over financial reporting during the fiscal quarter ended May 1, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n69\n\n[Table of Contents](#ife7748e1cab540f8afb7484b42515276_13)\n\nPART II — OTHER INFORMATION"}