Company: RIVF
Filing Date: 2025-09-10
Form Type: 10-Q
Source: 0001493152-25-013005
Chunk: 51

Company: Rivulet Entertainment, Inc.
Filing Date: 2025-09-10
Form: 10-Q
Item: Part I, Item 4
Chunk 51
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Evaluation
of Disclosure Controls and Procedures

Our
management, with the participation of our chief executive officer/chief financial officer, evaluated the effectiveness of our disclosure
controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) and pursuant to Rules 13a-15(b) and 15d-15(b) under the Securities
Exchange Act of 1934, as amended (the “Exchange Act”) as of March 31, 2025. Disclosure controls and procedures are controls
and procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange
Act, such as this Form 10-Q, is recorded, processed, summarized and reported, within the time period specified in the SEC’s rules
and forms, and that such information is accumulated and is communicated to our management, including our principal executive and principal
financial officers, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.
In 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.

Our
disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e)) are designed to ensure that information required to
be disclosed by us in reports we file or submit under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized
and reported within the appropriate time periods, and that such information is accumulated and communicated to the Chief Executive Officer/Chief
Financial Officer, as appropriate, to allow timely discussions regarding required disclosure. We, under the supervisions of and with
the participation of our management, including our Chief Executive Officer/Chief Financial Officer have evaluated the effectiveness of
our disclosure controls and procedures. Based upon such evaluation, our chief executive officer and our chief financial officer have
concluded that, as of March 31, 2025, our disclosure controls and procedures were ineffective because of the material weaknesses in our
internal control over financial reporting due to a lack of segregation of duties and the lack of formal documentation of our control
environment.

Changes
in internal control over financial reporting.

There
were no