●  GENERAL ELECTRIC CO · FY 2025 

Controls & Procedures

General Electric Co. concluded that its internal controls over financial reporting remained effective as of December 31, 2025. Management reported no material weaknesses or significant deficiencies were identified in the company’s control environment during the reporting period. This assessment confirms a stable structure designed to provide reasonable assurance regarding the reliability of financial records and disclosures.

GE L1 Synthesis
●  SYMBOLOGY.ONLINE l1 SYNTHESIS 

General Electric Co Controls & Procedures Synthesis

Internal Controls and Disclosure Assessment: General Electric Co.

Management's Conclusion on Control Effectiveness

Management has concluded that the Company maintains effective controls over its financial reporting and disclosure processes as of December 31, 2025.

Disclosure Controls
  • Effectiveness: Management concluded that the disclosure controls and procedures were effective as of December 31, 2025.
  • Oversight: The Board of Directors' Audit Committee, composed entirely of independent directors, provides oversight by meeting periodically with management, internal auditors, and the external auditor (Deloitte and Touche LLP) to discuss financial reporting and internal controls.
Internal Control Over Financial Reporting (ICFR)
  • Effectiveness: Management determined that the internal control over financial reporting was effective as of December 31, 2025.
  • Framework: This evaluation was conducted based on the Internal Control - Integrated Framework (2013) established by the Committee of Sponsoring Organizations of the Treadway Commission.

Assessment of Deficiencies and Changes

The Company reported a high degree of stability in its control environment during the reporting period, with no material issues identified.

Material Weaknesses and Significant Deficiencies
  • Observation: No material weaknesses or significant deficiencies in internal control over financial reporting were identified or reported.
  • Evidence: The disclosure states that there have been no changes in the Company's internal control over financial reporting during the quarter ended December 31, 2025, that are reasonably likely to materially affect its internal control.
Changes and Remediation Efforts
  • Changes: There were no changes to the Company's internal control over financial reporting during the quarter ended December 31, 2025.
  • Remediation: As no material weaknesses or significant deficiencies were identified, no specific remediation efforts are detailed in this section.

Noteworthy Controls and Procedures

The Company maintains a robust control structure supported by several foundational elements.

Strengths in Control Design
  • Systematic Approach: The Company designs and maintains accounting and internal control systems intended to provide reasonable assurance that assets are safeguarded against unauthorized loss, and that financial records are reliable.
  • Structural Support: These systems are enhanced by a strong organizational structure that provides division of responsibilities, careful selection and training of qualified personnel, policies and procedures, and a program of internal audits.
  • External Assurance: The Company engaged Deloitte and Touche LLP, an independent registered public accounting firm, to audit the consolidated financial statements and ICFR in accordance with PCAOB standards.