{"url_path":"/sec/ftnt/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":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1262039/0001262039-26-000013-index.html","accession_number":"0001262039-26-000013","cik":"0001262039","ticker":"FTNT","issuer_name":"Fortinet, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1262039/0001262039-26-000013-index.html","primary_entity_key":"0001262039","primary_entity_name":"Fortinet, Inc."},"word_count":277,"has_tables":true,"body_markdown":"ITEM 4.     Controls and Procedures\n\n \n\nEvaluation of Disclosure Controls and Procedures\n\nOur management, with the participation of our chief executive officer and chief financial officer, evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) or 15d-15(e) under the Exchange Act as of March 31, 2026. In designing and evaluating the disclosure controls and procedures, management recognized 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.\n\nBased on that evaluation, our chief executive officer and chief financial officer concluded that our disclosure controls and procedures were effective as of March 31, 2026 to provide reasonable assurance that information we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure.\n\nChanges in Internal Control over Financial Reporting\n\nThere were no changes in our internal controls over financial reporting (as defined in Rules 13a-15(f) or 15d-15(f) under the Exchange Act) during the quarter ended March 31, 2026, that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.\n\n40\n\n[Table of Contents](#ia3a3fb5561834c71b2f791d245a7701b_7)\n\nPART II—OTHER INFORMATION"}