IT General Controls Questionnaire

IT general controls typically impact multiple applications in the technology environment and prevent certain events from impacting the integrity of processing or data. Computer operations, physical and logical security, program changes, systems development and business continuity are examples of processes where general IT controls reside. These IT controls are “pervasive” because they can have an impact on the organization’s achievement of financial reporting objectives germane to many of it processes.

What is the objective of IT general controls?
The objective of IT general controls is to mitigate risks because of their pervasive effect on the reliability, integrity and availability of processing and relevant data.