Definition

IT controls

An IT control is a procedure or policy that provides a reasonable assurance that the information technology (IT) used by an organization operates as intended, that data is reliable and that the organization is in compliance with applicable laws and regulations. IT Controls can be categorized as either general controls (ITGC) or application controls (ITAC).

An IT general control should demonstrate that the organization has a procedure or policy in place for technology that affects the management of fundamental organizational processes such as risk management, change management, disaster recovery and security. IT application controls, which are actions that a software application does automatically, should demonstrate that software applications used for specific business processes (such as payroll) are properly maintained, are only used with proper authorization, are monitored and are creating audit trails.

IT controls are a subset of the more general term, internal controls.

This was last updated in May 2010
Posted by: Margaret Rouse

Email Alerts

Register now to receive SearchCompliance.com-related news, tips and more, delivered to your inbox.
By submitting you agree to receive email from TechTarget and its partners. If you reside outside of the United States, you consent to having your personal data transferred to and processed in the United States. Privacy

More News and Tutorials

Do you have something to add to this definition? Let us know.

Send your comments to techterms@whatis.com

There are Comments. Add yours.

 
TIP: Want to include a code block in your comment? Use <pre> or <code> tags around the desired text. Ex: <code>insert code</code>

REGISTER or login:

Forgot Password?
By submitting you agree to receive email from TechTarget and its partners. If you reside outside of the United States, you consent to having your personal data transferred to and processed in the United States. Privacy
Sort by: OldestNewest

Forgot Password?

No problem! Submit your e-mail address below. We'll send you an email containing your password.

Your password has been sent to: