Information technology general controls (ITGCs) are integral to business processes, shaping everything from the creation of user accounts to security protocols to technology application development and beyond. ITGCs impact how organizations design, implement, and use technology, and their purpose is to automate business controls and govern all technology-enabled operations and infrastructure. Without proper ITGCs in place, an organization’s data might be unreliable or unusable, hindering business activities and strategies. In addition, ITGCs can directly prevent adverse events such as privacy breaches, theft of company assets, failure to comply with regulations, and other undesirable issues, further underscoring the need to implement and maintain strong controls.

While integral to an organization’s overall success, ITGCs can be complex to implement. Organizations and compliance professionals should understand how ITGCs can support business strategies and internal controls compliance while preventing future breakdowns and weaknesses.

To unravel the mystery of ITGCs, here are five key elements that business and IT leaders can use to set the groundwork for success: