{"url_path":"/sec/rdgl/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":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1449349/0001493152-26-023146-index.html","accession_number":"0001493152-26-023146","cik":"0001449349","ticker":"RDGL","issuer_name":"VIVOS INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1449349/0001493152-26-023146-index.html","primary_entity_key":"0001449349","primary_entity_name":"VIVOS INC"},"word_count":478,"has_tables":true,"body_markdown":"**Item\n4. Controls and Procedures.**\n\n \n\n**Disclosure\nControls and Procedures**\n\n \n\nBased\non an evaluation as of the date of the end of the period covered by this report, the Company’s Chief Executive Officer and Interim\nChief Financial Officer conducted an evaluation of the effectiveness of the design and operation of the Company’s disclosure controls\nand procedures, as required by Exchange Act Rule 13a-15. Based on that evaluation, the Company’s Chief Executive Officer and Interim\nChief Financial Officer concluded that, because of material weakness related to proper segregation of duties, the Company’s disclosure\ncontrols and procedures were ineffective as of the end of the period covered by this report to ensure that information required to be\ndisclosed by the Company in the reports that the Company files or submits under the Exchange Act is recorded, processed, summarized and\nreported within the time periods specified by the SEC’s rules and forms.\n\n \n\nDisclosure\ncontrols and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in the\nCompany’s reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported, within the time periods\nspecified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures\ndesigned to ensure that information required to be disclosed in the Company’s reports filed under the Exchange Act is accumulated\nand communicated to management, including the Company’s Chief Executive Officer and the Company’s Interim Chief Financial\nOfficer, to allow timely decisions regarding required disclosure.\n\n \n\n**Changes\nin Internal Control Over Financial Reporting**\n\n \n\nThere\nhave been no changes in the Company’s internal control over financial reporting that occurred during the period ended March 31,\n2026 that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial\nreporting.\n\n \n\nThe\nterm “internal control over financial reporting” is defined as a process designed by, or under the supervision of, the registrant’s\nprincipal executive and principal financial officers, or persons performing similar functions, and effected by the registrant’s\nboard of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting\nand the preparation of financial statements for external purposes in accordance with generally accepted accounting principles and includes\nthose policies and procedures that:\n\n \n\n \n(a)\nPertain to the maintenance\nof records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the registrant;\n\n \n \n \n\n \n(b)\nProvide reasonable assurance\nthat transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting\nprinciples, and that receipts and expenditures of the registrant are being made only in accordance with authorizations of management\nand directors of the registrant; and\n\n \n \n \n\n \n(c)\nProvide reasonable assurance\nregarding prevention or timely detection of unauthorized acquisition, use or disposition of the registrant’s assets that could\nhave a material effect on the financial statements.\n\n** **\n\n****\n\n44\n\n \n\n** **\n\n**PART\nII**"}