IT General Controls Questionnaire

IT general controls are critical and central to business processes. They typically impact multiple applications in the technology environment and prevent certain events from impacting the integrity of processing data. Computer operations, physical and logical security, program changes, systems development, and business continuity are examples of processes where general IT controls reside.

The objective of these controls is to mitigate risks associated with their pervasive effect on the reliability, integrity and availability of processing relevant data. In this questionnaire, you can determine whether the control exists, whether it was designed properly, related test procedures and management's action plan for deficiencies.