Regulatory Compliance

ITGC (IT General Controls)

Overview
Methodology
Purpose
Expertise
Frameworks
Our Approach
Benefits
Clients
FAQs

Overview: ITGC (IT General Controls)

IT General Controls (ITGC) or General Computer Controls (GCC) encompass controls that pertain to the infrastructure supporting IT Applications, with their adequacy and efficiency influencing all IT applications within an organization. These controls consist of policies and procedures that support application controls and the IT aspects of manual controls, applies a broad impact on controls at the application level and potentially applying to multiple applications. Functioning centrally or across various locations, they facilitate automated controls within applications. ITGCs are categorized into four main groups: access to programs and data, program change management, program development, and computer operations.

ITGC Methodology

Selection of the Framework

Evaluate framework options and opt for the one that most closely aligns with the enterprise's goals and compliance needs. When frameworks don't align perfectly, some organizations mix elements from multiple ones.

Mapping of Internal Controls

It is crucial to match an organization's internal controls with the expected controls specified in the framework before starting an audit.

Perform GAP Analysis

Conduct a comparison between internal controls and framework controls to identify any that may be absent or inadequate.

Creation and Execution of Plan

It is crucial to match an organization's internal controls with the expected controls specified in the framework before starting an audit.

Quality Checks of Controls

After implementing controls, it is essential to conduct testing to verify their proper integration and performance as anticipated.

Monitoring of Mitigation Activity

Once controls are implemented, continuous monitoring is necessary to ensure they meet current requirements. This process should also consider any changes or additions that could affect IT general controls.

Why Choose Us?

Trust Kratikal as your premier cybersecurity partner. Ranked among India's top 10 firms, we prioritize client-centric solutions. Our focus is to ensure smooth process of ITGC audit. We guide organizations through the complexities with tailored strategies, ensuring adherence to compliance. Secure your privacy with Kratikal – your trusted and reliable partner in the cybersecurity domain.

Our Expertise

Our team of certified cybersecurity compliance experts have hands-on experience on best of industry SIEM, network monitoring and data loss prevention tools. Our experts have joined hands with various organizations of a wide range of industries and thus, hold expertise in standard, industry-based and regulatory compliances. Kratikal’s compliance implementers and auditors are well-versed in international IT frameworks and act, hence, delivering an optimized solution unique to your organization.

ITGC Compliance Frameworks

The COSO (Committee of Sponsoring Organizations) framework integrates controls into everyday business processes to ensure ethical and transparent operations. It consists of five key requirements:

Control environments
Existing control activities
Information and communications
Monitoring activities
Risk assessment and managemen

Although these components may seem broad, COSO has published detailed requirements tailored for companies focusing on ESG, AI, and cloud computing to align with specific regulations in those areas.

Our Approach

The initial step involves determining the types of IT general controls that are essential to implement. We consider factors such as their industry, the nature of the data they collect, store, and utilize, as well as the geographical locations of the client.

Planning

Defining the Scope

After narrowing down the desired IT general controls (ITGCs), the next step is to estimate the implementation timeline. This involves working backward from a targeted end date to create a feasible schedule, taking into account the available resources and the capacity of any managed service provider (MSP) involved.

Risk Assessment

After the selection of IT general controls, the subsequent step entails establishing a baseline for each control. This requires conducting a comprehensive assessment of existing IT processes and tools to identify effectively managed controls and potential security enhancements. Prioritization of these enhancements should be based on their significance and relevance to upcoming audits or compliance requirements.

Designing and Implementing Controls

This involves creating a comprehensive plan based on the selected IT general controls. The plan should incorporate insights gained from the baseline assessment of existing IT processes and tools. By merging effective controls with necessary security enhancements, organizations can develop a robust framework. Prioritization of these enhancements should align with their importance and relevance to upcoming audits or compliance standards.

Testing the Controls

Thorough testing is essential to ensure the effectiveness of each IT general control (ITGC) in achieving its intended purpose. Kratikal conducts extensive testing on every ITGC, involving multiple individuals with different profiles. This approach helps identify any flaws in the functioning of the control and ensures its reliability across various scenarios.

Benefits

Global Presence that Accounts for serving 450+ SMEs and Enterprises.

Already served Industries like Fintech, BFSI, NBFC, Telecom, Healthcare, etc.

Leading cybersecurity organization with a reputation for innovative security solutions.

Clients

FAQs

Why is ITGC audit important for businesses?

An ITGC audit plays a vital role in protecting a business by assessing the effectiveness of its IT controls. This helps safeguard sensitive data, mitigate cyberattack risks, and ensure smooth IT operations.

What can organizations expect during an ITGC audit?

Organizations undergo an ITGC audit where IT controls are assessed. Document reviews and control testing is done during an ITGC audit. Finally, a report with findings and improvement suggestions is delivered.