IT General Control (ITGC)

Businesses face increasing complex regulatory requirements and a continuously evolving technological landscape. To thrive they must reply upon the controlled operation of information technology to be compliant, function securely and minimize IT related risks.

Our integrated risk-based approach

 In this fast changing technology environment, customer trust, public and investor confidence and meeting with regulatory compliance are paramount. We can help by:

  • working with audit professionals to provide assurance in the technology environment used for financial reporting and related internal controls over financial reporting;
  • improving confidence on technology dependent internal controls as a result of business growth;
  • assessing and minimising technology risks within the existing technology framework and on new business initiatives such as implementing new technologies or the launch of products or services; and
  • providing insights on key technology challenges and future trends through our thought leadership and publications.

Our integrated risk-based approach and extensive sector experience means we can provide insight on technology risks for boards, audit committees, and key senior management executives. We are able to assist with:

IT External Audit

We audit clients’ technology environments (network, applications, and underlying infrastructure) to support the financial statement audits and reporting on internal control over financial reporting. The services provide assurance over:

  • IT general controls;
  • application controls; and
  • new system implementation and data migration.


IT Internal Audit (IA) Resourcing

We work with our clients to achieve their IA objectives through co-sourcing, outsourcing or bespoke models, in line with their business needs.

Diagnostic assessments

Our diagnostic assessments help clients understand the control gaps in their IT environment and improve the overall technology risk framework. We cover a range of specific risk areas such as cyber security, data privacy, IT strategy and capability, business continuity and disaster recovery, data quality, information governance and data protection/GDPR, against leading industry practices.

Application Reviews

We assist clients in reviewing their business applications to assess the control environment within systems to address specific business or process risks. The review includes access reviews, configurations and setups, master data set up, transactions, and interfaces. Our recommendations are used for enhancing functionality, security, and control environment within applications.