IT General Controls (ITGC) are the policies, procedures, and activities that organizations use to protect and manage their IT environment. They cover key areas from daily operations to system changes, ensuring that information stays secure, accurate, and available.
Why does ITGC matter? Because they reduce risks like fraud, errors, and unauthorized access. They also give companies and auditors confidence that business information can be trusted.
In this article, we’ll define ITGC, show examples, explain how they connect to audits, and share a simple checklist to strengthen them in your organization.
What are IT General Controls (ITGC)?
IT General Controls (ITGC) are company-wide measures that ensure technology is used securely and correctly. They take the form of documented policies, step-by-step procedures, and recurring activities that auditors can test.
They are usually grouped into four key categories:
- IT operations — daily processes like monitoring, backups, and recovery.
- Access controls — making sure only authorized people can use systems and data.
- Change Management — reviewing and approving modifications before they go live.
- System development and program changes — setting standards for acquiring, building, or updating systems.
For example, in access controls, an ITGC could require manager approval and multi-factor authentication before activating a new user account.
Modern standards also highlight the role of ITGC in safeguarding data integrity, confidentiality, and availability. That’s why you’ll often see data backup, recovery, and protection explicitly mentioned as part of ITGC. These fall under IT operations but get special attention because data is the core of both business processes and audits.
These categories appear in almost every organization, but how they are implemented depends on the company’s size, industry, and regulatory requirements.
General IT controls vs. application controls
The main difference between ITGC and application controls is their scope.
- ITGC cover the entire IT environment. They ensure that systems overall are secure, reliable, and well-managed. Examples include access management, change approval processes, and backup policies.
- Application controls apply to a specific system or process. They validate that the data handled by that application is correct. For example, an accounting system may block journal entries that don’t balance, or a payroll system may prevent payments with negative values.
Both types of controls work together: ITGC create a trusted foundation, and application controls ensure accuracy inside each application.
Why do you need ITGC?
IT General Controls matter because they keep a company’s IT environment secure, reliable, and under control. They reduce the chance of errors, fraud, and disruptions, while making sure that technology consistently supports business operations.
They also help organizations protect sensitive data, comply with regulations, and build trust with customers and partners. Strong ITGC make audits smoother and give leadership confidence that systems and information can be trusted.
Benefits of strong ITGC
- Protect sensitive data — safeguard consumer, financial, and healthcare information.
- Prevent breaches and fraud — minimize the risk of internal or external attacks.
- Support compliance — align with SOX, HIPAA, ISO, and other regulations.
- Ensure data reliability — improve the accuracy of financial reporting and business information.
- Maintain operational continuity — keep backups, monitoring, and recovery processes in place.
- Build trust and reputation — show customers and partners that systems are secure.
IT General Controls compliance frameworks
When people talk about ITGC frameworks, they usually mean broader IT or security frameworks that include IT General Controls as part of their structure.
There isn’t a single framework created only for ITGC. Instead, organizations use established frameworks (like COBIT, COSO, ISO 27001, NIST, or ITIL) and adapt their ITGC to align with those requirements. In practice, this means:
- Frameworks set the rules and expectations (for example, requiring proper access management or change controls).
- ITGC are the policies, procedures, and activities companies implement to meet those expectations in their IT environment.
That’s why ITGC are often described as the building blocks of compliance. They map directly to framework requirements and give auditors measurable evidence that controls are in place and working.
#1: COBIT
COBIT (Control Objectives for Information and Related Technologies) is one of the most widely used frameworks for IT Management and controls.
It provides detailed objectives for how IT processes should support business goals while keeping systems secure and compliant. Companies often map their ITGC directly to COBIT requirements, especially in regulated industries.
#2: COSO
The COSO framework (Committee of Sponsoring Organizations of the Treadway Commission) is broader, covering internal controls across the entire organization.
It defines components like control environment, risk assessment, and monitoring. ITGC align with COSO by showing how technology risks are managed within the overall internal control system.
#3: ISO 27001
ISO 27001 is an international standard for information security. It sets requirements for an Information Security Management System (ISMS), including Access Management, system updates, and data protection. Many ITGC — like backups, authentication, and Change Management — are directly tied to ISO 27001 controls.
#4: NIST
The NIST Cybersecurity Framework (CSF) offers guidelines for identifying, protecting, detecting, responding to, and recovering from cyber threats.
ITGC help organizations meet NIST requirements by implementing practical controls such as intrusion detection, access restrictions, and recovery procedures.
#5: ITIL
ITIL (formerly known as Information Technology Infrastructure Library) focuses on best practices for IT Service Management.
While not a compliance framework, it guides how IT operations, Change Management, and service delivery should work. ITGC often align with ITIL processes to ensure consistency and control across the IT environment.
3 examples of IT General Controls
ITGC may sound abstract, but in practice they take the form of clear, repeatable activities that IT teams perform every day. Here are some common examples:
- User access reviews — regularly checking that only active employees have access to critical systems, and removing accounts for those who left the company.
- Change approval process — requiring documented testing and manager sign-off before new code, patches, or system changes go live.
- Data backup and recovery — scheduling daily backups and testing recovery procedures to ensure business continuity in case of an incident.
How to implement IT General Controls
Implementing ITGC doesn’t have to be overwhelming. The key is to start small, focus on the most important risks, and build consistency. Here are the basic steps:
- Define scope — Identify which systems, processes, and data your ITGC need to cover.
- Choose a framework — Use standards like COBIT, COSO, or ISO 27001 to guide your control design.
- Design controls — Translate requirements into clear policies, procedures, and recurring activities.
- Test and adjust — Make sure each control works as intended, then refine it if needed.
- Monitor continuously — Review ITGC regularly to keep them effective as technology and risks evolve.
How InvGate can strengthen your IT General Controls audit
An ITGC audit is an specific IT audit that checks whether the controls in place across your IT environment are properly designed and working as intended. Organizations perform these audits to reduce risk, prepare for compliance reviews, and give leadership and stakeholders confidence in their systems.
They can be done internally by the company’s own audit or compliance team, or externally by independent auditors for regulatory purposes. And you can use a specific IT audit software or combine an IT Asset Management tool with an IT Service Management software .
Either way, InvGate Asset Management and InvGate Service Management make the process faster and easier by providing clear evidence of your IT environment and documenting the policies and procedures that auditors expect to see.
Ready to strengthen your ITGC audits? Start your 30-day free trial or talk to our team today to see how InvGate can support your compliance and risk management efforts.
