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ITGC vs ITAC (Categories of Application Control (Validations, Calculations…
ITGC vs ITAC
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Why is it important?
General control concepts can be applied regardless of industry, business line, or size and complexity
of the systems processing environment
Without effective General Computing Controls, reliance on IT systems may not be possible
Systems hardware and software applications support the critical business processes of almost every company
Types
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Data supporting the performance of internal controls, including key performance indicators
Definition
control activities performed within the IT Organization or the technology that they support that can be applied to every system that the organization relies upon
Definition
data generated or processed through an IT application, and/or end user computing solution