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IT General Control & IT Application Control (Types (ITGC (Control of…
IT General Control & IT Application Control
Types
ITAC
Input control
Check data integrity
Processing Control
Ensure processing is complete and accurate
Output control
Compare output results with expected results
Audit Trail Control
Monitor effectiveness of other controls
ITGC
Control of Data & Network center
Access Security
Software & Hardware Control
Data Security Control
Implementation Control
Example
ITAC
Account Payable
Pay role Application
ITGC
Organization Database
System Development
Program Database
ITGC = Control that applies to all component system for a given IT organization
ITAC = Security practices that blocks unauthorized application that creates data risk