CAF-3 · Chapter 16 · Question 1 of 15
A financial controller sets a rule in the accounting software that no invoice above Rs. 500,000 can be processed without two managerial signatures. Meanwhile, the IT department enforces a mandatory 30-day password rotation policy for every computer across the entire company. The password rotation policy represents:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) An IT General Control (ITG
Explanation
IT General Controls (ITGCs) are broad-based controls that apply to all aspects of an organization’s IT infrastructure (like network-wide password policies), whereas application controls are tailored to individual software systems (like the invoice signature rule)
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