What is Information technology general controls (ITGCs)?
In short
Information technology general controls (ITGCs) are controls over the information technology (IT) environment that support the effective operation of application controls, covering access to programs and data, program changes, program development and computer operations.
Key takeaways
- If they are ineffective, the auditor can't rely on automated application controls without more testing.
- Examples include user access reviews, change approval and backups.
- Effective change management supports testing an automated control once.
Where it's tested
ISC: Information Technology General Controls (ITGCs) — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
A developer at a company has standing write access to the production database. Which ITGC category does this deficiency primarily relate to, and why does it matter?