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General IT Controls (GITC) - Deloitte

General IT Controls (GITC)Risk and ImpactNovember 2018 Risk Advisory01 General IT Controls (GITC)Introduction 02IT scoping for evaluation of internal Controls 04 Importance of GITC 06 Implications of GITC deficiencies 07 Stepping towards a controlled IT environment 08 Conclusive remarks 13 Impact of GITC failure on the overall ICFR framework 15 Contac t 16 Table of Contents02 General 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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