IT Audit & Assurance
Information Technology General Controls (ITGC)
General controls over IT activities are integral to IT processes and services. Review of ITGC is assessing the adequacy and reasonableness of controls within the IT environment and infrastructure that govern the development, maintenance and secured operation of the automated application systems. The IT controls in scope cover the areas of the IT organization and infrastructure, systems development and maintenance, change management, security, and continuous service of computer operations. These controls aid in: appropriate and efficient development and implementation of systems applications; the integrity of program and data files; and, efficient computer operations.