Company: INVUP
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001193
Chunk: 1915

Company: Investview, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 5
Chunk 1915
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 were effective as of December 31, 2024.

Management’s
Report on Internal Control over Financial Reporting

Our
management is responsible for establishing and maintaining adequate internal control over financial reporting. Our internal control over
financial reporting is designed to provide reasonable assurances regarding the reliability of financial reporting and the preparation
of our financial statements in accordance with U.S. generally accepted accounting principles, or GAAP. Because of its inherent limitations,
internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness
to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree or
compliance with the policies or procedures may deteriorate.

With
the participation of our Chief Executive Officer and Chief Financial Officer (principal financial officer), our management conducted
an evaluation of the effectiveness of our internal control over financial reporting as of December 31, 2024, based on the framework in
Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”).
Based on our evaluation, management concluded that we maintained effective internal control over financial reporting as of December 31,
2024, based on the COSO framework criteria. Management believes our processes and controls are sufficient to ensure the consolidated
financial statements for the year ended December 31, 2024, included in this Form 10-K, were fairly stated in accordance with U.S. GAAP.

Management’s
report on internal control over financial reporting was not subject to attestation by our registered public accounting firm pursuant
to Securities and Exchange Commission rules that permit us to provide only management’s report in this Annual Report on Form 10-K.

Limitations
on Effectiveness of Controls and Procedures

Our
management, including our Chief Executive Officer and Chief Financial Officer (principal financial officer), does not expect that our
disclosure controls and procedures or our internal controls will prevent all errors 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 and instances of fraud, if any, within the company have been detected. These inherent limitations include, but