IT audit and control

IT General Controls (ITGC) in Modern Organizations: The Foundation of Effective IT Audit Introduction Throughout this blog series, we have explored various dimensions of IT audit and control in contemporary digital environments.  This final post addresses the foundational layer that supports all the specific controls and audit activities we have discussed: IT General Controls (ITGC). While application-specific controls address risks within individual systems, ITGC provides the comprehensive framework that enables all controls to function effectively across the entire IT environment. Understanding ITGC is essential because inadequate general controls can undermine even well-designed application controls.  Understanding IT General Controls Definition and Scope IT General Controls are the policies, procedures, and controls that apply broadly across an organization's IT environment, as opposed to application controls that function within specific systems or processes. ITGC provid...