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)
“Internal controls” refers to those activities within a company that are placed by the management to mitigate the risks that could ... • Significant account balances that are material ... on data, reports, automated controls, and other system functionality underlying business processes. The security, integrity, and ...
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