IT General Controls (ITGC)

IT General Controls (ITGC) are fundamental policies and procedures that ensure the integrity, security, and availability of an organization's information systems. They cover areas such as access controls, change management, data backup, and system security. By establishing ITGC, organizations protect sensitive data, ensure accurate processing of information, and maintain compliance with regulations. These controls help prevent errors, fraud, and unauthorized access, thereby supporting overall business operations and building trust with stakeholders. Essentially, ITGC is about safeguarding technology resources and ensuring they work as intended.