All 6 Data Integrity & Controls questions
More in Data Integrity & Controls
Why are backups and disaster recovery important for accounting data? What access controls and segregation of duties apply in accounting software? What is an audit trail and why does it matter? What data validation controls prevent errors at entry?
Advertisement
Accounting Software & Systems › Data Integrity & Controls

What are IT general controls (ITGCs) and how do they relate to SOX?

Advanced

Answer

ITGCs cover access management, change management, and operations of the systems supporting financial reporting; SOX requires companies to test that these controls work.
Access reviews, change approvals, backup/monitoring over the ERP
Real-world example SOX audits test that only authorised users can post and that changes are approved.
All 6 Data Integrity & Controls questions