Company: ALAR
Filing Date: 2025-03-20
Form Type: 20-F
Source: 0001213900-25-025287
Chunk: 137

Company: Alarum Technologies Ltd.
Filing Date: 2025-03-20
Form: 20-F
Item: Item 15
Chunk 137
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ITEM 15. CONTROLS AND PROCEDURES

  (a)      Disclosure Controls and Procedures  

Our management, with the participation
of our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures
(as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of December 31, 2024, or the Evaluation Date. Based
on such evaluation, those officers have concluded that, as of the Evaluation Date, our disclosure controls and procedures are effective
in recording, processing, summarizing and reporting, on a timely basis, information required to be included in periodic filings under
the Exchange Act and that such information is accumulated and communicated to management, including our principal executive and financial
officers, as appropriate to allow timely decisions regarding required disclosure.

  (b)      Management’s Annual Report on Internal Control over Financial Reporting  

Our management is responsible
for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rule 13a-15(f) under the
Exchange Act. Our management conducted an assessment of the effectiveness of our internal controls over financial reporting as of December
31, 2024 based on the criteria set forth in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations
of the Treadway Commission (2013 framework). Based on that assessment, our management concluded that our internal control over financial
reporting was effective as of December 31, 2024.

  (c)      Attestation Report of the Registered Public Accounting Firm  

Our internal control over
financial reporting as of December 31, 2024, has been audited by Kesselman & Kesselman, an independent registered public accounting
firm in Israel and a member of PricewaterhouseCoopers International Limited, as stated in their report which is included under “ Item
18 - Financial Statements.”

  (d)      Changes in Internal Control over Financial Reporting  
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During the year ended December
31, 2024, there were no changes to our internal control over financial reporting, that have materially
affected, or are reasonably likely to materially affect, our internal control over financial reporting.

ITEM 16. [Reserved].

ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT