ITGCs are high-level controls that apply across all information systems, not just specific applications. These controls govern how systems are developed, accessed, maintained and operated. A strong ITGC environment supports the effectiveness of automated business controls (ITACs), improves system reliability and strengthens regulatory compliance.
In today’s digital financial landscape, Information Technology General Controls (ITGC)—also known as Application General Controls—form the backbone of secure and reliable IT operations. These are the foundational controls that ensure your systems are well-managed, access is properly restricted and your applications function as intended under a secure, compliant infrastructure.
At our cybersecurity audit firm, we specialize in evaluating and enhancing ITGCs for banks, NBFCs and financial institutions to ensure complete compliance with RBI’s Information System Audit expectations.
💼 Our ITGC Audit Services Include:
- Comprehensive evaluation of access, change and operational controls
- Gap analysis and risk scoring of ITGC maturity
- Review of audit trails, control documentation and security logs
- Testing of BCP/DR readiness and backup controls
- Advisory on remediation strategies for compliance gaps
- Assistance in audit readiness and RBI inspection preparedness
- Alignment with ISO 27001, NIST, COBIT 2019 and RBI guidelines
📋 Regulatory Context and Compliance
RBI and other regulators consider ITGCs a mandatory part of system audits. These controls are especially important in:
- RBI’s Cybersecurity Framework for Banks
- RBI Master Directions on IT Framework for NBFCs and UCBs
- Risk-Based Internal Audit (RBIA) guidelines
- ISO 27001 / COBIT / SOX governance standards
- Statutory and internal audits for financial institutions
✅ Key Benefits of Strong ITGCs
- Reduced risk of unauthorized access or data breaches
- Higher confidence in application and data integrity
- Stronger support for financial reporting accuracy
- Increased reliability of automated application controls
- Enhanced readiness for internal, statutory and Regulatory Audits
- Improved trust from stakeholders and regulators
🏦 Who Should Implement and Review ITGCs?
- Commercial and Cooperative Banks
- NBFCs, Payment Banks and Microfinance Institutions
- Fintechs operating under regulated environments
- Insurance and Capital Market Players
- Any enterprise undergoing IT, cybersecurity, or compliance audits
We’re Delivering the best customer Experience
We assist organizations in establishing trust, mitigating risks, strengthening resilience and realizing enduring security.