{"url_path":"/sec/mbai/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 Controls and Procedures**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1610590/0001213900-26-048090-index.html","accession_number":"0001213900-26-048090","cik":"0001610590","ticker":"MBAI","issuer_name":"Check-Cap Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1610590/0001213900-26-048090-index.html","primary_entity_key":"0001610590","primary_entity_name":"Check-Cap Ltd"},"word_count":336,"has_tables":true,"body_markdown":"** **\n\n**Item\n15. Controls and Procedures**\n\n** **\n\n**(a) Disclosure\nControls and Procedures***.*Our management, including our Interim Chief Executive Officer and Chief Financial Officer\nhave evaluated the effectiveness of our disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) of\nthe Exchange Act) as of the end of the period covered by this Annual Report, or the Evaluation Date. Based on such evaluation, the Interim\nChief Executive Officer and the Chief Financial Officer have concluded that, as of the Evaluation Date, the company’s disclosure\ncontrols and procedures are effective.\n\n** **\n\n**(b) Management’s\nAnnual Report on Internal Control Over Financial Reporting.**Our management\nis responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rules 13a-15(f)\nand 15d-15(f) of the Exchange Act. Our management\nincluding our Interim Chief Executive Officer and Chief Financial Officer, conducted an evaluation of the effectiveness of our internal\ncontrol over financial reporting based on the framework and criteria established in internal Control-Integrated\nFramework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as of the Evaluation Date.\nBased on that evaluation, our management has concluded that our internal control over financial reporting was effective as of the\nEvaluation Date. As all internal control systems, no matter how well designed, have inherent\nlimitations, our internal control over financial reporting may not prevent or detect misstatements.\n\n** **\n\n**(c) Attestation\nReport of Registered Public Accounting Firm**. Not applicable (we are exempt\nfrom this requirement due to our status under the Exchange Act as a non-accelerated filer\nas of the current time).\n\n** **\n\n**(d) Changes\nin Internal Control Over Financial Reporting.**Based on the evaluation conducted\nby our Interim Chief Executive Officer and our Chief Financial Officer pursuant to Rules 13a-15(d)\nand 15d-15(d) under the Exchange Act, our management has concluded that there was no change\nin our internal control over financial reporting that occurred during the year ended December 31, 2025 that materially affected,\nor is reasonably likely to materially affect, our internal control over financial reporting."}