IT, data & continuous
IT General Controls (ITGC)
Organisation-wide policies, procedures, and activities that ensure IT systems operate reliably and data is protected. ITGC provide the environment in which application-specific controls operate and are important for the integrity of information systems supporting financial reporting. Core areas include logical access control, change management, and backup and recovery.
Source: COSO Internal Control Framework 2013, IIA GIAS 2024
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