EBP2461. ITGCs and CUECs

IT general controls play an important role in ensuring the security, integrity, and reliability of information systems. This session will explore the core concepts that underpin IT general controls, including their role in risk management, compliance, and overall information system governance.

Learning Objectives:

• Identify when and why ITGCs are relevant for EBP audits
• Analyze common IT risk in EBP audits and the common controls that would mitigate those risks, including the applicability of CUECs of the ITGC environment at a plan sponsor