IT General Controls Review

Designed to cover IT processing rather than specific applications.

  • Helps ensure control and stability of the business infrastructure

  • Part of the overall internal accounting and business control environment

  • Relates to many or all computerized activities

  • May affect one or many applications

  • Contributes to safeguarding of assets, financial reporting and compliance with regulations

  • Shared by several business or IT units

  • Support underlying functions that one or more applications rely on, such as databases, OS services, and IT operations

  • Needed for well-controlled applications

Odoo • Text and Image