{"url_path":"/sec/gwre/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":"2026-06-05","source_url":"https://www.sec.gov/Archives/edgar/data/1528396/0001528396-26-000027-index.html","accession_number":"0001528396-26-000027","cik":"0001528396","ticker":"GWRE","issuer_name":"Guidewire Software, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1528396/0001528396-26-000027-index.html","primary_entity_key":"0001528396","primary_entity_name":"Guidewire Software, Inc."},"word_count":383,"has_tables":true,"body_markdown":"ITEM 4.     Controls and Procedures\n\nEvaluation of Disclosure Controls and Procedures\n\nOur management, with the participation of our principal executive officer and principal financial officer, has evaluated the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act), as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on such evaluation, our principal executive officer and principal financial officer have concluded that, as of such date, our disclosure controls and procedures were effective.\n\nInherent Limitations of Internal Controls\n\nOur management, including our principal executive officer and principal financial officer, does not expect that our disclosure controls and procedures or our internal controls will prevent all errors and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of a simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the control. The design of any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over time, controls may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.\n\nChanges in Internal Control over Financial Reporting\n\nThere were no changes in our internal control over financial reporting during the quarter ended April 30, 2026 identified in management’s evaluation pursuant to Rules 13a-15(d) or 15d-15(d) of the Exchange Act that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n47\n\n[Table](#i48de9210759448b88a61ecf72aa4034d_7)[of Contents](#i48de9210759448b88a61ecf72aa4034d_7)\n\nPART II – OTHER INFORMATION"}