Chapter 8: IT General Controls (ITGC) – Standard Domains

In this section

• Access to Programs and Data
  Explore essential principles of physical and logical access controls, verifying proper access rights, and aligning practices with industry frameworks for secure and efficient IT operations.
• Program Changes
  Explore best practices for formal change management procedures, approvals, version control, and documentation requirements, ensuring controlled and auditable program modifications.
• Program Development Key Phases and Sign-Off Gates
  A detailed exploration of the software development lifecycle, with a focus on milestones, sign-off gates, and acceptance tests that align with IT General Controls and CPA considerations.
• Computer Operations
  Explore the essentials of effective computer operations, including job scheduling, backups, and daily monitoring, along with real-world failure scenarios and robust control measures.
• Aligning ITGCs with COSO and COBIT
  Discover how IT General Controls align with COSO Internal Control components and COBIT principles to ensure effective governance and robust security frameworks
• Identifying Control Deficiencies and Mitigation
  Explore how to pinpoint IT general control (ITGC) weaknesses and implement effective mitigation strategies to strengthen organizational information systems.