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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

“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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