{"url_path":"/sec/iehc/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-12","source_url":"https://www.sec.gov/Archives/edgar/data/50292/0001213900-26-068122-index.html","accession_number":"0001213900-26-068122","cik":"0000050292","ticker":"IEHC","issuer_name":"IEH Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/50292/0001213900-26-068122-index.html","primary_entity_key":"0000050292","primary_entity_name":"IEH Corp"},"word_count":920,"has_tables":true,"body_markdown":"**Item 9A.**\n**Controls and Procedures**\n\n** **\n\n*(a) Evaluation of Disclosure Controls and Procedures*\n\n \n\nWe maintain disclosure controls and procedures (as defined\nin paragraph (e) of Rules 13a-15 and 15d-15 under the Exchange Act) designed to ensure that the information we are required to disclose\nin reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified\nunder the rules and forms of the SEC. Disclosure controls and procedures include, without limitation, controls and procedures designed\nto ensure that such information is accumulated and communicated to our management, including our Chief Executive Officer and our Chief\nFinancial Officer, as appropriate to allow timely decisions regarding required disclosures. As required by paragraph (b) of Rules 13a-15\nand 15d-15 under the Exchange Act, our Chief Executive Officer (our principal executive officer) and our Chief Financial Officer (our\nprincipal financial officer) carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and\nprocedures as of March 31, 2026.\n\n \n\nManagement has used the framework set forth in the report\nentitled Internal Control—Integrated Framework published by the Committee of Sponsoring Organizations of the Treadway Commission\n(2013 framework), known as COSO, to evaluate the effectiveness of our internal control over financial reporting. The following material\nweakness has been identified:\n\n \n\nThe Company has not established an effective control environment\ndue to the ineffective design and implementation of Information Technology General Controls (“ITGC”). The Company’s\nITGC deficiencies included improperly designed controls pertaining to change management and user access rights over systems that are critical\nto the Company’s system of financial reporting. The ITGC deficiencies, combined with a lack of properly designed management review\ncontrols to compensate for these deficiencies, represent a material weakness in the Company’s internal control over financial reporting.\n\n \n\nAs of March 31, 2026, our Chief Executive Officer and our Chief\nFinancial Officer concluded that our internal control over financial reporting and disclosure controls and procedures were not effective\nbased upon the identified material weakness noted above.\n\n \n\nManagement has been actively engaged in the planning for\nand implementation of remediation efforts to address the identified material weakness. The remediation plan includes improvements in the\ndesign and implementation of enhanced monitoring and user access and change management within the ITGC environment.\n\n \n\n*(b) Management’s Report on Internal Controls over\nFinancial Reporting*\n\n \n\nOur management is responsible for establishing and maintaining\nadequate internal control over financial reporting, as such term is defined in Exchange Act Rules 13a-15(f) and 15d-15(f). Internal control\nover financial reporting refers to the process designed by, or under the supervision of, our principal executive officer and principal\nfinancial officer, and effected by our Board of Directors, management and other personnel, to provide reasonable assurance regarding the\nreliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted\naccounting principles.\n\n \n\nInternal control over financial reporting cannot provide absolute\nassurance of achieving their objectives. Internal control over financial reporting is a process that involves human diligence and compliance\nand is subject to lapses in judgement and breakdowns resulting from human failures. Due to their inherent limitations, there is a risk\nthat material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting. It is possible\nto design safeguards to reduce, but not eliminate, this risk. Management is responsible for establishing and maintaining adequate internal\ncontrol over financial reporting for our Company.\n\n \n\n 23 \n\n \n\n  \n\n*Mitigation Step*\n\n \n\nIn order to address the material weakness stated above, management\nundertook the following mitigation step:\n\n \n\n \n●\nthe implementation of improvements in the design and implementation of enhanced monitoring of ITGC controls;\n\n \n\nBecause of its inherent limitations, internal control over\nfinancial reporting may not prevent or detect all misstatements or fraud. Any control system, no matter how well designed and operated,\nis based upon certain assumptions and can provide only reasonable, not absolute, assurance that its objectives will be met.\n\n \n\nThis Annual Report on Form 10-K does not include an attestation\nreport of our registered public accounting firm regarding internal control over financial reporting. Management’s report was not\nsubject to attestation by our registered public accounting firm pursuant to SEC rules, which permit us to provide only management’s\nreport in this Annual Report on Form 10-K.\n\n \n\nOur management, including our Chief Executive Officer and Chief\nFinancial Officer does not expect that our disclosure controls and procedures or internal control over financial reporting will prevent\nall errors or all instances of fraud. A control system, no matter how well designed and operated, can provide only reasonable, not absolute,\nassurance that the control system’s objectives will be met. Further, the design of a control system must reflect the fact that there\nare resource constraints, and the benefits of controls must be considered relative to their costs. Because of its inherent limitations,\ninternal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness\nto future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of\ncompliance with the policies or procedures may deteriorate.\n\n \n\n*(c) Changes in Internal Control Over Financial Reporting*\n\n \n\nThere were no changes in our internal control over financial reporting\n(as defined in Rule 13a-15(f) and 15d-15(f) under the Exchange Act) identified in connection with the evaluation of our internal control\nover financial reporting that occurred during the three months ended March 31, 2026 that materially affected, or are reasonably likely\nto materially affect our internal control over financial reporting."}