What is ITGC control testing?

ITGC control testing refers to the process of evaluating Information Technology General Controls (ITGCs) within an organization. These controls are foundational policies and procedures that ensure the integrity, security, and reliability of information systems. Testing ITGCs typically involves reviewing areas such as access controls, change management, and data backup procedures to confirm they are operating effectively. This testing is crucial for compliance with regulations like SOX and helps protect against data breaches and operational failures.