Information Technology Controls - IT General Controls (ITGC)

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.