IT Controls & Audit

IT General Controls (ITGC) Consulting

ITGC · IT General Controls

For companies preparing for SOX, SOC 1 or financial statement audits that rely on IT systems. We scope key systems, design and document IT general controls for access, change management and operations, test them, remediate gaps and support auditor walkthroughs.

Reviewed by Santhosh K, Principal GRC Advisor, CyberWave GRC · CISA, CISM, CCISO, HITRUST CCSFP, CHQP, ISO/IEC 27001 Lead Auditor

What is ITGC?

IT General Controls are foundational controls supporting reliable IT system operation and data integrity, essential for SOX compliance, financial audits, and IT governance.

Key Focus Areas

Logical access controls

Change management

IT operations

Data backup and recovery

System development lifecycle

Database and network security

Physical controls

Incident management

What our engagement includes

System scoping and risk assessment

ITGC design and narratives

Risk and control matrix

Control testing and results

Deficiency remediation plans

Auditor walkthrough support

How the engagement works

Control Assessment

Evaluate existing IT general controls against audit standards.

Control Design

Design ITGCs covering access, change management, and security.

Implementation Support

Implement and operationalize controls across IT.

Testing & Validation

Perform control testing with audit evidence documentation.

Remediation & Optimization

Address deficiencies and optimize for sustained compliance.

Timeline and cost factors

Typical timeline: 2–4 months for assessment and remediation. Cost depends on scope, organization size, number of locations and systems, current maturity and how much hands-on implementation support you need. Any certification, assessment or audit body fees are separate and set by that body.

Questions buyers ask

ITGCs are controls over the IT environment that support reliable systems, such as user access, change management and backups. Auditors rely on them before relying on automated controls.

Common areas are logical access, program change, program development and IT operations. Exact scope depends on your systems and the audit.

Auditors may be unable to rely on automated controls and reports, which increases audit testing and may lead to reported deficiencies. Early remediation reduces this risk.

Yes, as part of management or internal audit readiness. External auditors still perform their own independent testing.

Yes. For SaaS you also review the provider's SOC 1 or SOC 2 report and complementary user entity controls.

Audit & Certification Support SOX SOC 1 ITGC guide for IT auditors

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