IT General Controls (ITGC) represent the foundational control layer that ensures the reliable operation, data integrity, and security of an organization’s technology infrastructure and application environments. ITGC audits evaluate controls across four core domains:
                  ┌────────────────────────────────────────┐
                  │          ITGC CORE CONTROL LAYERS      │
                  └───────────────────┬────────────────────┘
                              ▼
                  ┌────────────────────────────────────────┐
                  │ 1. ACCESS MANAGEMENT (Privileges)     │
                  │ 2. CHANGE MANAGEMENT (Code Controls)   │
                  │ 3. SYSTEM OPERATIONS (Data Backups)    │
                  │ 4. TECH DEVELOPMENT (SDLC Testing)     │
                  └────────────────────────────────────────┘

  1. Access Management: Controls governing user identification, password complexity rules, multi-factor authentication (MFA) configurations, and the privilege provisioning workflows that manage access to applications, databases, and network environments.
  2. Change Management: Controls ensuring that all software updates, code modifications, and configuration adjustments are documented, tested in sandbox environments, and authorized before deployment to live production systems.
  3. System Operations: Oversight of batch processing jobs, performance monitoring, incident management frameworks, and the data backup architectures required to protect enterprise operations.
  4. Technology Development: Governance of the Systems Development Life Cycle (SDLC), ensuring that new platforms integrate appropriate security and audit logging requirements during the initial design phases.

 
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