IT control

IT Controls or Information Technology Controls is an approach used in companies and in their accounting systems to ensure the company's objectives.

IT Control ensures that the company operates with reliable data and in compliance with legal rules. IT Controls can refer to general control, IT General Control (ITGC), or to application control, IT Application Control (ITAC).

While ITGC refers to the information technology environment, policies that affect the organization, computer operations, access to programs and data, risk management, change management, disaster recovery, and security, ITAC is concerned with data processing, the use of software for business processes, and transaction and accounting controls.