INFORMATION TECHNOLOGY GENERAL CONTROLS (ITGC) – COBIT FRAMEWORK
ITGC represents the foundation of the IT control structure. They assist in
ensuring the reliability of data generated by IT systems. They support the
assertion that systems operate as intended and that output is reliable. ITGC
usually include the following types of controls:
(a) Control Environment, or those controls designed to shape the corporate
culture or “tone at the top” as enunciated by COSO;
(b) Change management procedures - controls designed to ensure changes
to meet business requirements and are authorised;
(c) Source code/document version control procedures - controls designed to
protect the integrity of program code;
(d) Software development life cycle standards - controls designed to
ensure IT projects are effectively managed;
(e) Security policies, standards and processes - controls designed to secure
access based on business need, for now;
(f) Incident management policies and procedures - controls designed to
address operational processing errors;
(g) Technical support policies and procedures - policies to help users perform
more efficiently and report problems;
(h) Hardware/software configuration, installation, testing, management
standards, policies and procedures; and
(i) Disaster recovery/backup and recovery procedures, to enable continued
processing despite adverse conditions.
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