What is the difference between an ITGC and an application control?
An IT general control supports the overall reliability of systems. Logical access, change management, backup monitoring, and job scheduling are common ITGC categories. An application control is built into a specific process or application, such as an automated three-way match, credit-limit block, edit check, or system calculation.
Use this test: if the control protects the system environment, it is probably an ITGC. If it performs a business rule inside a transaction process, it is probably an application control.
Example: Restricting who can change vendor bank details is an access ITGC or a security control over master data. Automatically rejecting an invoice that does not match a purchase order is an application control.
- Related article:
cpa-itgc-dependency-controls-map - Related QB items:
qb-cpa-itgc-application-control-distinction,qb-cpa-automated-three-way-match
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