{"url_path":"/sec/dukr/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/1638911/0001213900-26-059275-index.html","accession_number":"0001213900-26-059275","cik":"0001638911","ticker":"DUKR","issuer_name":"DUKE Robotics Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1638911/0001213900-26-059275-index.html","primary_entity_key":"0001638911","primary_entity_name":"DUKE Robotics Corp."},"word_count":256,"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 the end of the period covered by this Report, our Chief Executive Officer and Chief Financial Officer (“the Certifying Officers”),\nconducted evaluations of our disclosure controls and procedures. As defined under Sections 13a–15(e) and 15d–15(e) of the\nSecurities Exchange Act of 1934, as amended, or the Exchange Act, the term “disclosure controls and procedures” means controls\nand other procedures of an issuer that are designed to ensure that information required to be disclosed by the issuer in the reports\nthat it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in\nthe rules and forms of the Securities and Exchange Commission. Disclosure controls and procedures include without limitation, controls\nand procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under\nthe Exchange Act is accumulated and communicated to the issuer’s management, including the Certifying Officers, to allow timely\ndecisions regarding required disclosures.\n\n \n\nBased\non their evaluation, the Certifying Officers concluded that, as of March 31, 2026, our disclosure controls and procedures were designed\nat a reasonable assurance level and were therefore effective.\n\n \n\n*Changes\nin Internal Control over Financial Reporting*\n\n \n\nThere\nwere no changes in our internal control over financial reporting that occurred during the quarter ended March 31, 2026, that have materially\naffected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n \n\n22\n\n \n\n \n\n**PART\nII - OTHER INFORMATION**"}