Types of IT Controls

Basically there are 2 main categories of IT controls, i.e.:-

IT GENERAL CONTROLS
General controls are those controls embedded in IT processes and services. Examples include:
• Systems development
• Change management
• Security
• Computer operations

APPLICATION CONTROLS
Controls embedded in business process applications are commonly referred to as application controls. Examples include:
• Completeness
• Accuracy
• Validity
• Authorisation
• Segregation of duties