Pergunta de entrevista da empresa KPMG

What is ITGC & ITAC

Resposta da entrevista

Sigiloso

24 de mar. de 2026

IT General Controls (ITGC) and IT Application Controls (ITAC) are essential, complementary IT audit frameworks. ITGC provides broad, environment-wide security (access, change management), while ITAC focuses on specific application-level input, processing, and output controls. ITGC must be effective for ITAC to be reliable.