Section 1: 35–45%I3
IT General Controls and Application Controls
Exam Insight
ITGCs are the foundation that makes every automated application control trustworthy, which is why the AICPA stresses that application controls cannot be relied upon if the underlying general controls are weak. Distinguishing input, processing, and output controls is a staple of ISC questions.
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What AICPA Wants You to Know
- 1Define IT general controls (ITGCs) and identify their four main categories.
- 2Distinguish application controls from general controls.
- 3Classify application controls as input, processing, or output controls.
- 4Describe common input edit checks and processing controls.
- 5Explain why application controls depend on effective ITGCs.