Internal Control over Financial Reporting - Core
General Control Activities over Technology (ITGC)
- Compliance Templates
- A sample of some of our Smart Playbooks
- Internal Control over Financial Reporting (ICFR) – Core
- General Control Activities over Technology (ITGC)
- Baseline Controls in Small Entities
- Entity Level Controls (Tone-at-the-Top)
- Financial Statement Close and Reporting
- General Control Activities over Technology (ITGC)
- Information Technology Application Controls (ITAC)
- Systems Development Life Cycle (SDLC)
- Purchases Cycle
- Revenue Cycle
- Payroll Cycle
- Inventory Cycle
- Treasury and Investments Cycle
- Commitment and Contingencies
- Taxes
- Shareholders’ Equity
The General Control Activities over Technology Playbook addresses the following areas:
-
Policy and Procedures
-
Program Development and Change Management
-
Security and Access – Logical
-
Security and Access – Physical
-
Data Backup
-
Third-Party Vendor Management
-
Application Controls
-
Problem and Incident Management
-
End-user Computing, and
-
Additional Considerations (including scope, IPE, MRCs, and emerging technology risks)