biology

Information technology general controls

Information technology general controls is a biology topic covered in the lgStudy science library. This page brings together a partial reference excerpt, illustrations, worked examples, real-world applications and a short study plan, so you can understand Information technology general controls rather than just read about it. In short: Information technology general controls (ITGC) are controls that apply to all systems, components, processes, and data for a given organization or information technology (IT) environment. The objectives of ITGCs are to ensure the proper development and implementation of applications, as well as the integrity of programs, data files, and computer operations.

Key takeaways

Information technology general controls belongs to biology; place it in that map before memorising details.
Learn the definition first, then one example that makes the definition concrete.
Connect Information technology general controls to a quantity you can measure, compute or draw — that is where exam questions come from.
Reproduce the core statement of Information technology general controls from memory before moving on to harder problems.

Reference excerpt

Information technology general controls (ITGC) are controls that apply to all systems, components, processes, and data for a given organization or information technology (IT) environment. The objectives of ITGCs are to ensure the proper development and implementation of applications, as well as the integrity of programs, data files, and computer operations. The most common ITGCs:

Logical access controls over infrastructure, applications, and data. System development life cycle controls. Program change management controls. Data center physical security controls. System and data backup and recovery controls. Computer operation controls.

General Computer Controls ITGCs may also be referred to as General Computer Controls (GCC) which are defined as: Controls, other than application controls, which relate to the environment within which computer-based application systems are developed, maintained and operated, and which are therefore applicable to all applications. The objectives of general controls are to ensure the proper development and implementation of applications, the integrity of program and data files and of computer operations. Like application controls, general controls may be either manual or programmed. Examples of general controls include the development and implementation of an IS strategy and an IS security policy, the organization of IS staff to separate conflicting duties and planning for disaster prevention and recovery process.

Global Technology Audit Guide (GTAG) GTAGs are written in straightforward business language to address a timely issue related to information technology (IT) management, control, and security. To date, the Institute of Internal Auditors (IIA) has released GTAGs on the following topics:

GTAG 1: Information Technology Controls GTAG 2: Change and Patch Management Controls: Critical for Organizational Success GTAG 3: Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment GTAG 4: Management of IT Auditing GTAG 5: Managing and Auditing Privacy Risks GTAG 6: Managing and Auditing IT Vulnerabilities GTAG 7: Information Technology Outsourcing GTAG 8: Auditing Application Controls GTAG 9: Identity and Access Management GTAG 10: Business Continuity Management GTAG 11: Developing the IT Audit Plan GTAG 12: Auditing IT Projects GTAG 13: Fraud Prevention and Detection in the Automated World GTAG 14: Auditing User-developed Applications GTAG 15: Formerly Information Security Governance--Removed and combined with GTAG 17 GTAG 16: Data Analysis Technologies GTAG 17: Auditing IT Governance

See also Information technology controls Internal Audit Internal Control SOX 404 top–down risk assessment

References GTAG 8: Christine Bellino, Jefferson Wells, July 2007 GTAG 8: Steve Hunt, Enterprise Controls Consulting LP, Enterprise Controls Consulting LP, July 2007 ISACA Glossary of terms

External links The Institute of Internal Auditors Archived 2011-05-04 at the Wayback Machine Information Systems Audit and Control Association Archived 2008-08-28 at the Wayback Machine

Worked examples

Example 1 — a first encounter with Information technology general controls

Start with the simplest possible case. Write down what Information technology general controls claims or describes in one sentence, then invent the smallest concrete situation in which that sentence is true. In biology, the smallest case is usually a single object, a single equation or a single measurement. Check that every symbol or term in your sentence has a meaning in that case.

Example 2 — changing one variable

Take the situation from Example 1 and change exactly one quantity: double it, halve it, or set it to zero. Predict what should happen to Information technology general controls before you calculate. Comparing your prediction with the result is the fastest way to find out whether you understand the idea or only the words.

Example 3 — an exam-style question

Typical questions about Information technology general controls ask you to (a) state it precisely, (b) apply it to given data, and (c) explain a limitation. Practise writing all three answers in under five minutes; the third part is what separates a full-mark answer from an average one.

Applications of Information technology general controls

In research: Information technology general controls appears in biology research whenever the underlying quantities have to be modelled precisely. Papers usually cite it as a starting assumption and then explore where it breaks down.
In technology and industry: Engineering practice reuses Information technology general controls in design rules, simulations and safety margins. Knowing the idea lets you read a specification sheet and understand why the numbers look the way they do.
In the classroom: Information technology general controls is common in secondary-school and first-year university syllabi. It links to neighbouring topics Auditing, Information technology audit, so understanding it makes those chapters shorter.
In everyday life: Look for Information technology general controls outside the textbook — in sport, cooking, traffic, electronics or the sky above you. An example you found yourself is remembered far longer than one you were given.

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How to study Information technology general controls in 20 minutes

Read the reference excerpt below once, without taking notes.
Close the page and write down what Information technology general controls means in your own words.
Compare your version with the excerpt and mark what you missed.
Work through the three examples above with pen and paper.
Explain Information technology general controls out loud to somebody else — or to Teacher Smith in the lgStudy chat.

Frequently asked questions

What is Information technology general controls in simple terms?

Why does Information technology general controls matter?

Because it connects several biology ideas at once: it gives you a definition you can apply, a quantity you can calculate, and a way to check whether a result is plausible.

How should I study Information technology general controls?

Read the excerpt, restate it from memory, then work through the examples and applications listed on this page. The five-step study plan above takes about twenty minutes.

What does this page cover?

It gives you a compact reference excerpt plus original lgStudy explanations, examples, applications and study material on Information technology general controls.