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General IT Controls (GITC) - Deloitte

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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) Controls has recently caught the attention of organisations using advanced IT products and complexity of the IT setup has resulted in a greater focus around Controls in the IT mandates emanating from various regulations, internal Controls have gained more momentum in India during recent years.

General IT Controls (GITC) IT scoping for evaluation of internal controls Multiple application systems, data warehouses, report writers, and layers of supporting IT infrastructure (database, operating system, and network) may be involved in the business process, right from initiation of a transaction to its recording in the general ledger.

  General, Control, Ledger, Itgc, General ledger, It general controls

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