course : Accounting information system

GITC/Application Controls

1. GITC, general information technology controls is control activities performed by management to ensure the ongoing effectiveness of the organization's automated application controls and related systems. Where as application controls help ensure that transactions occured are recorded completely and accurately. Application controls also are automated in nature and often apply to the processing of individual transactions. Also, GITC includes execution of policies and procedures that relate to financially relevant applications and support the effective functioning of application controls and manual controls with an IT component by helping to ensure the continued proper operation of information systems. Another major difference is that application controls have specific controls to each unique computerized application but GITC can be applied to all computerized applications. Some examples of GITC is management approval and granting of logical access to the system to users and management approval of program changes. Some examples of application controls are key reports, configuration and authorization access.

2. The company cannot rely on the confidence that the application controls are working effectively if the GITC isn't working properly. Companies cant just rely on the application controls because both the GITC and the application controls work together to function properly. Therefore, if one control isn't working properly, that means they all aren't working properly.

What is the difference between general information technology controls (GITC) and application controls?

If GITC's are not working properly, would the organization be able to have confidence that the application controls are working effectively?