4 controls

ITGC

Mansoor Ahmed
2 min readJan 3, 2024

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As an IT auditor, I have come across various IT General Controls (ITGC) that are essential for ensuring the confidentiality, integrity, and availability of data. In this article, I will discuss the importance of ITGC and how they can be implemented.

Introduction

ITGC are policies and procedures that govern how a company’s IT systems operate. They are essential for ensuring that the IT environment is secure and reliable. ITGC can be divided into two categories: General IT Controls and Application Controls.

General IT Controls

ITGC

General IT Controls are policies and procedures that relate to the overall IT environment. They include controls such as access controls, change management, and backup and recovery. These controls are essential for ensuring that the IT environment is secure and reliable.

Access controls are policies and procedures that ensure that only authorized personnel have access to the IT environment. This includes controls such as password policies, user account management, and network security. Change management controls are policies and procedures that ensure that changes to the IT environment are properly authorized, tested, and implemented. Backup and recovery controls are policies and procedures that ensure that data can be recovered in the event of a disaster.

Application Controls

Application Controls are policies and procedures that relate to specific applications. They include controls such as input validation, processing controls, and output controls. These controls are essential for ensuring that the data processed by the application is accurate and complete.

Input validation controls are policies and procedures that ensure that data entered into the application is valid. This includes controls such as data type validation, range validation, and format validation. Processing controls are policies and procedures that ensure that data is processed correctly by the application. This includes controls such as error handling, exception handling, and transaction processing. Output controls are policies and procedures that ensure that the output generated by the application is accurate and complete. This includes controls such as report generation, data reconciliation, and data archiving.

Conclusion

In conclusion, ITGC are essential for ensuring the confidentiality, integrity, and availability of data. They are essential for ensuring that the IT environment is secure and reliable. ITGC can be divided into two categories: General IT Controls and Application Controls. General IT Controls are policies and procedures that relate to the overall IT environment, while Application Controls are policies and procedures that relate to specific applications. By implementing ITGC, companies can ensure that their IT environment is secure and reliable.

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Mansoor Ahmed
Mansoor Ahmed

Written by Mansoor Ahmed

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IS Manager in big 5 Audit firm

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