General IT controls
General IT controls support the continued proper operation of applications and the integrity of information processing. They include controls over access, program changes, development and IT operations. Weaknesses can affect the reliability of several automated application controls. For example, change management can prevent unauthorised changes to an application, while access controls restrict who can alter data or programs. The auditor considers how these controls support specific automated controls before relying on their output.
Worked example
Changes to accounting software require authorised approval, testing and controlled deployment.
Common mistake
Do not assume an application control is reliable if relevant access or change-management controls are ineffective.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |
