The objectives of ITGCs are to ensure the proper development and implementation of applications, as well as the integrity of programs, data files, and computer operations.
The objectives of general controls are to ensure the proper development and implementation of applications, the integrity of program and data files and of computer operations.
Examples of general controls include the development and implementation of an IS strategy and an IS security policy, the organization of IS staff to separate conflicting duties and planning for disaster prevention and recovery process.
GTAGs are written in straightforward business language to address a timely issue related to information technology (IT) management, control, and security.
To date, the Institute of Internal Auditors (IIA) has released GTAGs on the following topics: