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