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.

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.

Patterns in this topic

The exam re-skins the same archetypes. Recognize these here, then drill them in the Pattern Lab.

The Control ClassifierSort the control: general controls govern the whole IT environment, application controls guard one system's input, processing, and output.

Exam tip

Study smarter: before you expand each card, cover the screen and try to recall what the concept means from its title alone. Retrieving it from memory builds the recall the exam actually tests, and it beats re-reading.