Company: IVHI
Filing Date: 2025-05-12
Form Type: 10-Q
Source: 0001683168-25-003408
Chunk: 50

Company: Invech Holdings, Inc.
Filing Date: 2025-05-12
Form: 10-Q
Item: Part I, Item 4
Chunk 50
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Management’s
Evaluation of Disclosure Controls and Procedures

Our disclosure
controls and procedures are designed to provide reasonable assurance that the information required to be disclosed by us in reports that
we file or submit under the Exchange Act is accumulated and communicated to our management, including our principal executive officer
and principal financial officer, as appropriate to allow timely decisions regarding required disclosure and is recorded, processed, summarized
and reported within the time periods specified in the rules and forms of the SEC. Based upon that evaluation, our principal executive
officer and principal financial officer, who are one in the same, concluded that, as of the end of the period covered by this report,
our disclosure controls and procedures were effective at the reasonable assurance level.

 15 

Management’s
Report on Internal Control over Financial Reporting

Our management, with the
participation of our principal executive officer and principal financial officer, is responsible for establishing and maintaining adequate
internal control over our financial reporting. Our internal control system was designed to provide reasonable assurance to management
regarding the preparation and fair presentation of published financial statements.

Our management, consisting
of our principal executive officer and principal financial officer, does not expect that our disclosure controls and procedures or our
internal controls over financial reporting 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, misstatements, errors, and instances of fraud, if any, within our company have been or will be prevented or detected. These inherent
limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error
or mistake. The design of any system of controls is based in part on certain assumptions about the likelihood of future events, and there
can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Projections of any
evaluation of controls effectiveness to future periods are subject to risks that internal controls may become inadequate as a result of
changes in conditions, or through the deterioration of the degree of compliance with policies or procedures.

Changes in Internal
Control over Financial Reporting

There was no change in the
Company’s internal control over financial reporting