In computer systems, the information technology general controls (ITGC) would not include:
A)processing control activities.
B)separation of various computer system functions.
C)appropriate documentation of the data processing system.
D)control over physical access to computer hardware.

Question

Quizplus · Accepted Answer

Information technology general controls (ITGC) are designed to ensure the overall effectiveness of IT systems rather than specific processing functions. Processing control activities relate to application controls rather than general controls. Separation of various computer system functions, appropriate documentation of the data processing system, and control over physical access to computer hardware are all examples of ITGC.

In Computer Systems, the Information Technology General Controls (ITGC) Would