What are IT general controls and why are they so important?
IT general controls (ITGCs) refer to the foundational controls that apply across an organization’s IT environment and underpin all systems and applications. They help ensure the integrity, security, and reliability of the overall IT environment and support the proper development and functioning of application-level controls (ITACs).
ITGC controls are broad in their scope and include policies, procedures, and activities related to user and system access, IT operations, change management, and data backup and recovery.
Why are ITGCs important?
ITGCs form the baseline of internal control in IT systems. Without them, even the best ITACs may be rendered ineffective. Their importance is evident in the areas mentioned below:
- Regulatory requirements: ITGCs are required to satisfy compliance standards and frameworks like the GDPR, SOX, HIPAA, ISO 27001, and NIST.
- Audit readiness: Auditors assess ITGCs to determine whether they can rely on an organization's IT systems during financial or compliance audits.
- Security and risk management: Effective ITGCs reduce the risk of unauthorized access, fraud, data breaches, and operational errors.
- Business continuity: ITGCs support resilience through data backup, disaster recovery, and system integrity measures.
Core categories of ITGCs
There are several core categories of ITGCs, each targeting a critical aspect of system management and security.
Access controls
These controls ensure that only authorized individuals have access to IT systems and data, based on the roles and responsibilities assigned to them.
Change management controls
Change management controls govern how modifications to systems, applications, and infrastructure are introduced.
Segregation of duties
Segregation of duties (SoD) ensures that critical tasks are divided among different people to prevent conflicts of interest, fraud, or errors.
System operations controls
These controls are associated with the day-to-day functioning and maintenance of IT systems.
Backup and recovery controls
These controls ensure that data is regularly backed up and can be recovered in case of disasters or failures.
Audit logging and monitoring
These controls ensure that all system activities are logged and monitored for suspicious or unauthorized behavior.
ITGC vs. ITAC
Although ITGCs and ITACs may sound similar, they are different when it comes to their scope.
- ITGCs apply across systems and processes, and ensure the overall IT environment is controlled and secure.
ITACs are specific to individual applications and focus on processing accuracy, completeness, and validity (for example, in the case of input validation).
Both are necessary to maintain the security posture of an organization, but ITGCs provide the structure in which application controls can operate effectively.
ITGC and compliance regulations
Adhering to an ITGC framework helps organizations meet compliance requirements. The table below shows how key regulations align with ITGCs and what auditors typically look for.
| Compliance regulation | How it relates to ITGCs | Key ITGC areas impacted | What do auditors look for |
|---|---|---|---|
| Sarbanes-Oxley Act (SOX) | Ensures financial data accuracy through reliable IT systems | Access controls, change management, audit logging, and SoD | Evidence of restricted access to financial systems, proper change approvals, and audit trails of modifications |
| Health Insurance Portability and Accountability Act (HIPAA) | Protects the integrity and confidentiality of electronic protected health information (ePHI) | Access controls, audit logging, system operations, backup and recovery | Role-based access to patient data, records of access attempts, and disaster recovery readiness |
| General Data Protection Regulation (GDPR) | Requires organizations to safeguard personal data and demonstrate accountability | Access controls, audit logging, backup and recovery | Controlled access to personal data, breach detection capabilities, and rights to access and modification logs |
| Payment Card Industry Data Security Standard (PCI DSS) | Ensures secure handling of credit card data and related information systems | Access controls, audit logging, and change management | Restricted access to cardholder data, real-time activity monitoring, and formal change control processes |
| Control Objectives for Information and Related Technologies (COBIT) | Framework for IT governance and management that emphasizes aligning IT with business goals | All ITGCs, especially SoD and change control | Governance structures, control activities, and performance metrics tied to IT risks |
Challenges in implementing ITGCs
Although ITGCs are important for maintaining the security posture of an organization, it can come with challenges such as:
- Lack of centralized visibility into access and changes.
- Manual and error-prone audit preparation.
- Difficulty maintaining consistency across hybrid or cloud environments.
- Limited staff expertise in governance controls.
How ADManager Plus can help implement ITGCs
While understanding ITGCs is crucial, putting them into practice across your Active Directory (AD) environment can be challenging without the right tool by your side. This is where ManageEngine ADManager Plus steps in.
ADManager Plus is a comprehensive AD management and reporting solution that helps organizations enforce ITGCs effectively.
Access controls
- Enforce role-based access for delegated admins and technicians.
- Automate user provisioning and deprovisioning to reduce manual errors.
- Apply granular permission controls to restrict AD modifications.
- Track logon/logoff activity, password resets, and more through detailed reports.
Change management controls
- Implement custom workflow-based approvals for any AD changes.
- Maintain an audit trail of who made what changes and when.
- Schedule and automate recurring AD tasks securely with accountability.
System operations
- Automate routine maintenance tasks such as group cleanups and stale account management.
- Generate compliance-ready reports on user, group, and GPO changes.
- Automate tracking AD changes with scheduled reports.
Audit logging and accountability
- Maintain historical records of all actions performed via the console.
- Export reports to meet audit and compliance requirements.
Backup and recovery controls
Make incremental and full AD backups of all critical AD objects, minimizing downtime.
Leverage object- and attribute-level restoration without needing domain controller restarts.