Control categoryUnited States

IT General Controls (ITGC)

To ensure the integrity of the systems supporting financial reporting and operations.

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ITGC is a category of controls — not a standalone law or standard. It is assessed against frameworks such as COBIT/COSO.

Classification

Control category

Issuing authority

— (a category of controls, not a law or standard)

Jurisdiction

United States · Sector: All

Status / edition

Control category used in audit and SOX/ICFR contexts

Key dates

—

Mandatory or voluntary

Conditional

Who it applies to

The access, change, operations and (where relevant) application controls that support financial and compliance assertions.

Purpose

To ensure the integrity of the systems supporting financial reporting and operations.

Major requirements / obligations

  • Logical access controls
  • Change management controls
  • IT operations controls
  • Supporting application controls

Control domains

Access controlChange managementAudit evidence

Official reference

https://pcaobus.org/ ↗

Last reviewed

2026-10-18 (source verification date)

This library provides general information for orientation only. It is not legal advice, a determination of applicability, or a substitute for formal certification or professional counsel. Verify current legal status, editions and dates against the official source before relying on any entry. Inclusion of a jurisdiction or instrument here is informational and does not imply that Srida IT provides regulated services, holds local authorisation, or has a presence in that jurisdiction.