ITGC


IT general controls are controls that apply to all systems, components, processes, and data for a given organization or information technology environment. The objectives of ITGCs are to ensure the proper development and implementation of applications, as well as the integrity of programs, data files, and computer operations.
The most common ITGCs:
ITGCs may also be referred to as General Computer Controls which are defined as:
Controls, other than application controls, which relate to the environment within which computer-based application systems are developed, maintained and operated, and which are therefore applicable to all applications. The objectives of general controls are to ensure the proper development and implementation of applications, the integrity of program and data files and of computer operations. Like application controls, general controls may be either manual or programmed. Examples of general controls include the development and implementation of an IS strategy and an IS security policy, the organization of IS staff to separate conflicting duties and planning for disaster prevention and recovery.

Global Technology Audit Guide (GTAG)

GTAGs are written in straightforward business language to address a timely issue related to information technology management, control, and security. To date, the Institute of Internal Auditors has released GTAGs on the following topics: