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IT Essentials — Introduction to IT
Understanding the Importance of IT Controls
IT process controls relate to IT planning, organization, acquisitions, changes, delivery of IT services,
and IT support and monitoring. IT controls supporting a wide range of these IT processes would
typically be the IT infrastructure controls that cover areas such as:
• Network controls.
• Processing controls.
• Database controls.
• Operating system controls.
• Hardware controls.
Application controls include:
• Input edit controls.
• Process completion or reconciliation controls.
• Fraud controls.
• Exception report controls.
Copyright © 2020 by The Institute of Internal Auditors, Inc. All rights reserved.
