Certifications and attestations
SOX IT General Controls (ITGC)
US SEC / PCAOB · United States
IT general controls supporting Sarbanes-Oxley financial-reporting compliance.
Issuer
US SEC / PCAOB
Applies in
United States
Category
Certifications and attestations
The practitioner view
Working with SOX IT General Controls (ITGC)
What SOX IT General Controls (ITGC) is
IT general controls supporting Sarbanes-Oxley financial-reporting compliance. It is issued by US SEC / PCAOB and applies across United States. Our assessors work against it directly, so what follows is the practitioner view rather than a restatement of the text.
Who it binds
Applicability turns on what you process and who regulates you, not on your size. If US SEC / PCAOB sets your rules, or a customer contract names SOX IT General Controls (ITGC), you are in scope. We map that boundary first, because an over-drawn scope is the single most expensive mistake in any programme.
What an assessor looks for
Evidence that the control operated, not that it was written down. Expect sampling across the period, interviews with the control owners, and a request for the artefacts that prove the control ran on the days it was supposed to. Policies without operating evidence are the most common finding we raise.
How to get ready
Scope it, assess the gap against the current version, remediate in priority order, then collect evidence continuously rather than in the fortnight before the audit. Evidence lag is what slips dates, not the controls themselves.
Free tools
Put a number on it before you call anyone
Related
More in certifications and attestations
Talk to us
Need SOX IT General Controls (ITGC) applied to your environment?
A senior, CERT-In empanelled assessor will map the applicable controls, tell you what evidence satisfies them, and size the remediation honestly.
support@threatsys.co.in