Internal Control over Financial Reporting - Core

General Control Activities over Technology (ITGC)

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)

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