IT General Controls
**IT General Controls**
What is IT General Controls?
IT General Controls (ITGCs) are the foundation for relying on automated systems and applications. They are control activities applied to ensure the integrity, reliability, and availability of data and systems. ITGCs typically encompass controls over data center and network operations; system software acquisition, change, and maintenance; access security; and application system acquisition, development, and maintenance. They are crucial for ensuring that applications operate as intended and that data is reliable. Common examples include change management, access controls, and backup and recovery procedures.
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