IT Examiner School eBook

Internal Use Only

IT General Controls (ITGC)

• Logical access controls over infrastructure, applications, and data • System development life cycle controls • Program change management controls • Data center physical controls • System and data back-up & recovery controls • Computer operation controls

ITGC:

ITGCs should be performed annually

Internal Use Only

Wire Transfer/ACH Audits These services are critical to many financial entities

• Particularly in small to medium community banks, CUs, and MTs Usually included in with ITGC audit • Could occur in financial entities with significant wire/ACH activity • Usually in large community financial entities Can be a separate audit