Overview
This lecture explains Information Technology General Controls (ITGCs), provides examples, and reviews foundational compliance frameworks that support ITGCs within organizations.
What are IT General Controls (ITGCs)?
- ITGCs govern how technology is managed and used in an organization to prevent breaches and disruptions.
- ITGCs cover areas like user account creation, password management, software setup, and system updates.
- ITGCs apply to all systems, while application controls limit actions within specific platforms.
Categories of ITGCs
- General IT Administration: Includes IT system management, oversight, risk assessments, and project best practices.
- Access Controls: Focus on preventing unauthorized access using strong passwords, least privilege policies, and full disk encryption.
- System Lifecycle Controls: Manage software/application/network updates and patch management to reduce risk from outdated programs.
- Physical & Environmental Security: Involves security measures such as key badge entry and intrusion detection to protect data physically.
- Data Protection & Recovery: Covers backup, database segregation, and business continuity plans to minimize data loss.
ITGC Compliance Frameworks
- COSO Framework: Integrates controls into business processes for ethical and transparent operations; emphasizes environment, activities, communication, monitoring, and risk management.
- COBIT Framework: Outlines ITGC objectives and principles like stakeholder needs, holistic approach, and separating governance from management.
- ISO 27001 Framework: Focuses on information security and change management using a six-step, top-down compliance approach.
Key Terms & Definitions
- ITGC (Information Technology General Controls) — Policies and controls governing use, security, and management of all IT systems in an organization.
- Application Controls — Controls limiting user actions within a specific software application.
- Least Privilege Policy — Users receive only the minimum access necessary to perform their job duties.
- Patch Management — Processes to keep software updated and secure by automatically applying updates and fixes.
- Business Continuity Plan — Strategies and processes to keep business operations running during disruptions.
Action Items / Next Steps
- Review and compare the COSO, COBIT, and ISO 27001 frameworks.
- Assess your organization's current ITGC practices.
- Ensure regular updates, backups, and physical security reviews are in place.