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Governance, Risk, Audit & Privacy · Foundational

IT General Controls (ITGC)

Controls over the IT environment that support the reliable operation of applications, such as access, change, and operations.

Definition

ITGCs typically cover logical access, change management, program development, and computer operations including backups and job scheduling. Effective ITGCs allow auditors to rely on automated application controls. They are central to SOX IT testing.

Example

Quarterly user access recertification for the ERP is an ITGC.

Exam tip

If ITGCs fail, reliance on automated application controls is undermined.

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