{"url_path":"/sec/rdcm/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":"2026-03-31","source_url":"https://www.sec.gov/Archives/edgar/data/1016838/0001213900-26-036862-index.html","accession_number":"0001213900-26-036862","cik":"0001016838","ticker":"RDCM","issuer_name":"RADCOM LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1016838/0001213900-26-036862-index.html","primary_entity_key":"0001016838","primary_entity_name":"RADCOM LTD"},"word_count":645,"has_tables":true,"body_markdown":"**ITEM\n15. CONTROLS AND PROCEDURES**\n\n \n\n \n**a.**\n**Disclosure Controls\nand Procedures**\n\n \n\nThe\nCompany’s management, together with our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of the\nCompany’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act), as of\nDecember 31, 2025. Based on this evaluation, the Company’s Chief Executive Officer and Chief Financial Officer concluded that,\nas of December 31, 2025, the Company’s disclosure controls and procedures were: (1) designed to ensure that material information\nrelating to the Company, including its consolidated subsidiaries, is accumulated and communicated to the Company’s management,\nincluding the Company’s Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding\nthe required disclosure, particularly during the period in which this report was being prepared and (2) effective, in that they\nprovide reasonable assurance that information required to be disclosed by the Company in the reports that it files or submits under the\nExchange Act is recorded, processed, summarized and reported within the time periods specified by the SEC’s rules and forms.\n\n \n\n \n**b.**\n**Management’s Annual\nReport on Internal Control over Financial Reporting**\n\n \n\nThe\nCompany’s management, under the supervision of the Company’s principal executive and principal financial officers, is responsible\nfor establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined\nin Rule 13a-15(f) or 15d-15(f) of the Exchange Act as a process designed by, or under the supervision of, the Company’s principal\nexecutive and principal financial officers, and effected by the Company’s Board of Directors, management and other personnel to\nprovide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external\npurposes in accordance with U.S. GAAP, and includes those policies and procedures that: (1) pertain to the maintenance of records that\nin reasonable detail accurately and fairly reflect the transaction and dispositions of the assets of the Company; (2) provide reasonable\nassurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. GAAP; (3)\nprovide reasonable assurance that our receipts and expenditures are made only in accordance with authorizations of our management and\nBoard of Directors (as appropriate); and (4) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition,\nuse or disposition of the Company’s assets that could have a material effect on the financial statements.\n\n \n\nBecause\nof its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation\nof effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that\nthe degree of compliance with the policies or procedures may deteriorate.\n\n \n\nUnder\nthe supervision and with the participation of the Company’s management, including its principal executive and financial officers,\nthe Company conducted an evaluation, and assessed the effectiveness of, our internal control over financial reporting as of December\n31, 2025, based on the 2013 framework set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in *Internal\nControl —Integrated Framework*.\n\n \n\nBased\non our assessment under that framework and the criteria established therein, our management concluded that, as of December 31, 2025,\nthe Company’s internal control over financial reporting was effective.\n\n \n\n67\n\n \n\n \n\n \n**c.**\n**Attestation Report of\nthe Registered Public Accounting Firm**\n\n \n\nOur\nindependent registered public accounting firm, Kost, Forer, Gabbay & Kasierer, a member of EY Global independently assessed the effectiveness\nof our internal control over financial reporting and has issued an attestation report, which is included elsewhere in this Annual Report.\n\n \n\n \n**d.**\n**Changes in Internal\nControl over Financial Reporting**\n\n \n\nThere\nwere no changes in the Company’s internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of\nthe Exchange Act) that occurred during the year ended December 31, 2025, that have materially affected, or are reasonably likely to materially\naffect, our internal control over financial reporting."}