IT general controls are controls that
A) Only affect non-financial systems such as email systems
B) Involve the most important financial applications
C) Are directly supervised by the organization's senior leadership
D) Involve the underlying IT systems which support financial applications

Question

Quizplus · Accepted Answer

IT general controls are designed to ensure the effectiveness and efficiency of the underlying IT systems that support financial applications. These controls are typically broader in scope and focus on overall technology governance, such as access controls, change management, and disaster recovery planning. Therefore, option D is the correct choice. Options A, B, and C are incorrect because IT general controls can impact both financial and non-financial systems, involve all critical applications, and are not directly supervised by senior leadership but are the responsibility of the IT department.

IT General Controls Are Controls That