Pervasive IT controls supporting reliable processing — access, change management, operations, development.
IT General Controls are pervasive IT controls underpinning the reliable operation of application controls — typically grouped into Access to Programs & Data, Program Change, Program Development, and Computer Operations. ITGC is the backbone of any SOX 404 / ICFR audit.
Run a free ComplianceIQ audit against SOX and we'll surface every gap on this — and the other controls auditors flag — with the exact clause references to fix.