In computer systems,the information technology general controls (ITGC)would not include
A) Processing of 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

ITGCs are the overall policies and procedures that relate to the organization's overall IT environment. Processing of control activities is a specific control activity, and therefore, it is not considered an ITGC. ITGCs typically include controls over access to data, system development and maintenance, security management, and operations management, among others. 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 ITGCs.

In Computer Systems,the Information Technology General Controls (ITGC)would Not Include