{"url_path":"/sec/panw/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":"2026-06-03","source_url":"https://www.sec.gov/Archives/edgar/data/1327567/0001327567-26-000015-index.html","accession_number":"0001327567-26-000015","cik":"0001327567","ticker":"PANW","issuer_name":"Palo Alto Networks Inc","edgar_url":"https://www.sec.gov/Archives/edgar/data/1327567/0001327567-26-000015-index.html","primary_entity_key":"0001327567","primary_entity_name":"Palo Alto Networks Inc"},"word_count":343,"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 chief executive officer and chief financial officer, evaluated the effectiveness of our disclosure controls and procedures pursuant to Rule 13a-15(f) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as of the end of the period covered by this report. Based on our evaluation, our chief executive officer and chief financial officer concluded that, as of April 30, 2026, our disclosure controls and procedures are designed at a reasonable assurance level and are effective to provide reasonable assurance that 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 SEC rules and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure.\n\nChanges in Internal Control over Financial Reporting\n\nThere were no changes in our internal control over financial reporting identified in connection with the evaluation required by Rule 13a-15(d) and 15d-15(d) of the Exchange Act that occurred during the fiscal quarter ended April 30, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\nLimitations on Controls\n\nIn designing and evaluating the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. In addition, the design of disclosure controls and procedures must reflect the fact that there are resource constraints and that management is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to their costs. Further, no evaluation of controls can provide absolute assurance that misstatements due to error or fraud will not occur or that all control issues and instances of fraud, if any, within the Company have been detected.\n\n- 42 -\n\n[Table of](#i513cfe6e156b4de696cddcab6484c436_10)[Contents](#i513cfe6e156b4de696cddcab6484c436_10)\n\nPart II"}