NAA2424. Understanding IT General Controls

In this session the participants will obtain a high-level understanding of IT General Controls (ITGC). Maintaining proper controls over information technology is a constant concern for businesses as they try to use technological advances to drive efficiency and growth. IT General Controls (ITGC) have become the object of not only IT audits but financial audits, Service Organization Control (SOC) Reporting, and other assurance services. ITGC is one of the IT-related areas that the AICPA’s Information Technology Executive Committee (ITEC) states should be considered in all financial audits.

Learning Objectives:

• Identify ITGC and application controls.
• Recognize the intricacies in scoping an ITGC audit.
• Recognize when a subject-matter expert (SME) is needed.