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What Are IT General Controls?
IT General Controls (ITGC) are the foundation of a secure IT environment. They cover the policies, procedures, and safeguards that protect an organization’s entire IT infrastructure.
Many companies, especially in finance and regulated industries, outsource IT services and controls because of limited resources, high costs, or a lack of trained staff. Regardless of whether IT is managed in-house or outsourced, ITGC is essential to ensure data integrity and system reliability.
Common ITGC Controls
Some of the most widely used ITGC controls include:
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Logical access controls – limit who can access applications and systems
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Data controls – safeguard data from corruption or unauthorized changes
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Infrastructure controls – protect servers, networks, and hardware
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Change management controls – manage updates and system changes safely
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Backup and recovery controls – ensure data can be restored after a failure
These controls help companies identify risks, prevent data loss, and maintain compliance with regulations.
Why Are ITGC Controls Important?
Modern businesses rely heavily on IT systems for finance, operations, and compliance. Without proper ITGC, organizations face serious risks such as data breaches, compliance violations, and financial reporting errors.
Strong ITGC directly impacts:
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Efficiency of IT operations
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Reliability of information systems
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Compliance with laws and regulations
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Automation of IT processes
In short, ITGC ensures that both business and cybersecurity needs are met.
Scope of ITGC
ITGC covers an organization’s full IT environment, including:
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Applications
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Databases
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Operating systems
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Data centers
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Network infrastructure
The goal is to maintain data integrity and secure processes across every system.
Examples of ITGC in Action
Some practical ITGC areas include:
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Change management program controls – approving and documenting updates
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Data center security controls – restricting physical and virtual access
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Computer operation controls – ensuring stable and secure day-to-day processes
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Backup & recovery controls – minimizing downtime in case of failure
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System development controls – securing applications during design and testing
ITGC Matrix
The ITGC Matrix is a tool used to outline, implement, and test these controls. It helps organizations:
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Define objectives and requirements
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Establish control policies and procedures
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Classify and categorize assets
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Measure compliance and performance
By using an ITGC Matrix, businesses can standardize IT governance and reduce cybersecurity risks.
Final Thoughts
Implementing ITGC is not just a compliance requirement—it’s a business advantage. With strong IT general controls, companies can:
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Improve IT and corporate governance
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Strengthen cybersecurity
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Manage risks effectively
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Support regulatory compliance
Whenever possible, organizations should keep IT services in-house to maintain full control. However, even when outsourcing, ITGC provides the framework needed to ensure systems remain secure and compliant.
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