General IT Controls (GITC) - Deloitte
General IT Controls (GITC)Risk and ImpactNovember 2018Risk Advisory01General IT Controls (GITC)Introduction 02IT scoping for evaluation of internal Controls 04Importance of GITC 06Implications of GITC deficiencies 07Stepping towards a controlled IT environment 08Conclusive remarks 13Impact of GITC failure on the overall ICFR framework 15Contac t 16Table of Contents02General IT Controls (GITC)The importance of information technology (IT)
There is a trend of automation in processes and controls by adoption of advanced IT products and services for enabling greater ... This is compelling ... Generic User IDs could lead to accountability issues for transactions processed using such IDs. Further, if privileged
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