IT General Controls Guide

This IT General Controls (ITGC) Guide provides a practical, structured approach to scoping, assessing and documenting ITGCs for financially significant applications and data. It helps identify critical applications, map supporting locations and infrastructure, and connect those systems to key areas such as change management, operations and security administration. This guide also uses a risk-based approach to evaluate ITGC scope across application code, databases, operating systems and networks, helping you focus on the controls that matter most.

Key Features:

• Risk-based ITGC scoping framework that helps connect critical applications, data and infrastructure to the right control areas
• Step-by-step walkthrough and auditor preparation guidance with practical do’s and don’ts for explaining controls clearly and consistently
• Application controls classification template that helps organize key reports, interfaces, approvals, access controls and validation logic in a structured way
• Process improvement and standardization insights showing how stronger ITGCs can support better operational efficiency and compliance