{"url_path":"/sec/nvda/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/1045810/0001045810-26-000052-index.html","accession_number":"0001045810-26-000052","cik":"0001045810","ticker":"NVDA","issuer_name":"NVIDIA CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1045810/0001045810-26-000052-index.html","primary_entity_key":"0001045810","primary_entity_name":"NVIDIA CORP"},"word_count":349,"has_tables":true,"body_markdown":"Item 4. Controls and Procedures\n\nControls and Procedures\n\nDisclosure Controls and Procedures\n\nBased on their evaluation as of April 26, 2026, our management, including our Chief Executive Officer and Chief Financial Officer, has concluded that our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) were effective to provide reasonable assurance that the information we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC rules and forms, and that such information is accumulated and communicated to our management, including our Chief Executive Officer and our Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosures.\n\nChanges in Internal Control Over Financial Reporting\n\nThere have been no changes in our internal control over financial reporting during the first quarter of fiscal year 2027 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. We are continuing a phased upgrade of our enterprise resource planning, or ERP, system to update our existing core financial systems. The ERP system is designed to accurately maintain our financial records used to report operating results. We will continue to evaluate each quarter whether there are changes that materially affect our internal control over financial reporting.\n\nInherent Limitations on Effectiveness of Controls\n\nOur management, including our Chief Executive Officer and Chief Financial Officer, does not expect that our disclosure controls and procedures, or our internal controls, will prevent all error 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. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. 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 NVIDIA have been detected.\n\nPart II. Other Information"}