IT General Controls (ITGC)
ITGC represent the foundation of the IT control structure. They help ensure the reliability of data generated by IT systems and support the assertion that systems operate as intended and that output is reliable. ITGC usually include the following types of controls:
-
- Control environment, or those controls designed to shape the corporate culture or "tone at the top."
- Change management procedures - controls designed to ensure changes meet business requirements and are authorized.
- Source code/document version control procedures - controls designed to protect the integrity of program code
- Software development life cycle standards - controls designed to ensure IT projects are effectively managed.
- Logical access policies, standards and processes - controls designed to manage access based on business need.
- Incident management policies and procedures - controls designed to address operational processing errors.
- Problem management policies and procedures - controls designed to identify and address the root cause of incidents.
- Technical support policies and procedures - policies to help users perform more efficiently and report problems.
- Hardware/software configuration, installation, testing, management standards, policies and procedures.
- Disaster recovery/backup and recovery procedures, to enable continued processing despite adverse conditions.
- Physical security - controls to ensure the physical security of information technology from individuals and from environmental risks.
Read more about this topic: Information Technology Controls
Famous quotes containing the words general and/or controls:
“The general tendency of things throughout the world is to render mediocrity the ascendant power among mankind.”
—John Stuart Mill (1806–1873)
“Comparatively, we can excuse any offense against the heart, but not against the imagination. The imagination knows—nothing escapes its glance from out its eyry—and it controls the breast.”
—Henry David Thoreau (1817–1862)