ITGC vs ITAC

Definition

ITAC

ITGC

manual or automated control procedures

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;

objective

ITGC

ITAC

Examples

ITGC

ITAC

supports many of the company's business processes

input/stored/output - data accurate, complete, authorized, correct

data processed

based on business needs

Input Control - to check integrity of data entered

Processing control - ensure processing complete, accurate and authorized

Output Contol - reports complete and accurate

Integrity Control - data remains consistent and correct

Audit trail - track transactions

Limitations of access - restricted access

Controls data centre and network operations.

system software acquisition, change, maintenance

Access security

and to ensure the integrity of the acc records.

operate at a detailed business process (cycle or transaction) level