Information technology and its role in today’s business environment is an important component for the success of today’s organization. Although organizations are staffed with experienced personnel who are skilled in the technicalities of data systems, personnel computer systems and data access methods, it is important that personnel within the office of the CFO have a strong understanding of control procedures that comprise the complex nature of today’s digital world. 

This training is geared for all members of the office of the CFO and will serve as a primer for understanding the many advancements of information technology and its uses in today’s business environment. These advancements and uses of information technology can relate to financial, operational or compliance reporting methods. We will discuss the critical tie to COSO 2013 and delve into understanding the variance between General Controls and Application Controls.  This training will then further evaluate the aspect of General Controls and provide examples and usages for today’s business. 

Information within this course comes from readily available public domain documents and is utilized by the trainer as a supplement for relaying the course content.

Note: The concepts outlined in this course are up to date and relevant in regard to the Sarbanes-Oxley legislation. Although there have not been any changes in the legislative concepts of the law since its release in 2002, some aspects of executing the work have evolved. This speaker is preparing a series of courses titled “Sarbanes-Oxley 20 years later”. Those courses can be found individually on the platform and would be beneficial for anyone involved with compliance.

Learning Objectives
  • Discover the benefits and risks of Information Technology (IT) systems
  • Explore COSO’s link to Information Technology as it relates to the Control Environment, Risk Assessment, Control Activities, Information & Communication, and Monitoring
  • Identify categories and examples of IT General Controls (GC)
Last updated/reviewed: March 21, 2024

Included In Certifications

This course is included in the following Certification Programs:

16 CoursesSarbanes-Oxley (SOX) Certification

  1. Sarbanes Oxley Overview
  2. SOX: Authoritative Bodies
  3. Sarbanes-Oxley (SOX) Standards - Evolution
  4. Information Technology General Controls Primer
  5. COSO 2013 Overview
  6. Sarbanes-Oxley (SOX) Section 404
  7. Sarbanes-Oxley Section 302: ICFR
  8. Sarbanes-Oxley (SOX) And Fraud Sections
  9. Sarbanes-Oxley (SOX) - Top Down Risk Assessment Part 1
  10. Sarbanes-Oxley (SOX) - Top Down Risk Assessment Part 2
  11. Sarbanes-Oxley (SOX) - Entity Level Controls
  12. Sarbanes-Oxley (SOX) Identifying and Documenting Controls
  13. Sarbanes-Oxley (SOX) Testing
  14. Sarbanes-Oxley (SOX) - Assessing Data Impact
  15. XBRL - Connection to SOX 302/404 and Critical Roles
  16. Tools For Sarbanes-Oxley Compliance
189 Reviews (707 ratings)

Reviews

3
Anonymous Author
Very high level and very repetitive. While it did provide the general intent of ITGCs, the presentation was a unfocused and confusing.

4
Anonymous Author
Very nice and helpful webinar for someone that is usually not involved with information technology.

5
Anonymous Author
This course provides an effective introduction and overview of various IT control frameworks; content was relevant and the flow of information conducive to learning and knowledge retention. A great resource to reference in today's business world, particularly as the IT landscape is continually evolving as well as the need for effective controls and risk mitigation in this arena.

5
Anonymous Author
The course provides a detailed overview of IT controls in relation to COSO. Discussion is provided over defining IT systems, reviewing COSO in relation to Information Technology, general IT controls, and control examples. I would definitely recommend for someone looking to start exploring the general considerations and nature of IT controls and the process.

5
Member's Profile
Lynn, This is a tough course and a good one to piggyback on the other IT and COSO course I took with you earlier today. Information system technology has jumped to the forefront of internal control management. Thank you for helping me to understand where we are today with the current state of the art. Best regards, Larry

4
Anonymous Author
Great overview of the benefits and risks of Information Technology systems, COSO’s link to Information Technology as it relates to the Control Environment, Risk Assessment, Control Activities, Information & Communication, and Monitoring, categories and examples of ITGC's.

5
Anonymous Author
The is a very informative course. The way in which the concepts are presented is helpful and it is easy to understand. The instructor was engaging and was able to keep this interesting. This course could be useful across many levels of an organization.

5
Anonymous Author
Awesome!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

5
Anonymous Author
The course was great and provided background on ITGCs and their applicability. I think this would be a good course for professionals new to ITGCs that want a further understanding of which aspects and processes should be focused on.

4
Anonymous Author
Information Technology General Controls Primer was another information course. While the information is somewhat of a review for me I enjoyed the presentation of the material and found Lynn's moderating easy to follow along.

5
Anonymous Author
It was very well structured, well-paced and easy to follow training course. Structuring the course in segments as well as offering a continuous play option is perfect for any learning style. The examples given were good.

5
Member's Profile
This was a very relevant informational technology course. I would recommend this course for anyone in any type of business. I really enjoy this instructor. I have taken a few of her courses, and she is easy to follow.

5
Member's Profile
This is an excellent refresher course that I would recommend. It is a good suggestion to keep the slide materials for future reference and is also great for recertification of the CPP. I highly recommend this course.

5
Member's Profile
In my opinion, IT general control is a disruptive technology that offers advantages to the audit profession such as transparency into all transactions. This course gave me so much details and explained very well.

5
Anonymous Author
This course had good information on general IT controls. I would like to go further on the details on developing good controls and will look for more courses on this. The speaker is always good and informative.

5
Anonymous Author
This course was educational and very informative. The time allotted for the course as appropriate. The instructor did a wonderful job presenting each topic of the course. I will recommend this course to others

5
Member's Profile
Good course as an intro to ITGC. This will provide a foundation for learning the basics behind the IT environment, how it relates back to the COSO framework and specific important controls to be implemented.

5
Anonymous Author
Information technology controls (IT controls) are measures and procedures implemented within an organization to ensure the security, integrity, and availability of its information technology systems and data

5
Member's Profile
I like this course as it gives me the important items to look at and the link to COSO model. General controls if really important to an organization and this discussion in imperative to all business to have.

4
Member's Profile
More practical examples would be helpful. For examples instances of cyber-attacks, how the companies reacted, what were the consequences and what measures were takes to improve IT controls.

5
Anonymous Author
Great course covering a tough topic. Really good explanations and a great layout of the topics in a way that is not confusing. Technology controls can get complex, so that was appreciated.

5
Anonymous Author
As a primer course, this gave a lot of background on ITGCs within a company and would be great for an auditor just getting started on the IT side, or wanting to round out their education.

5
Anonymous Author
Thank you, this course was great. I felt like it covered everything necessary and provided me with the tools to pass the exam at the end. Overall I would recommend this to a colleague.

4
Member's Profile
Due the globalization and technology development, all functions are IT related. Have this course will help me to pay more attention during the review and assess the IT general controls

5
Anonymous Author
Information Technology general controls primer was a great overview for defining IT Systems benfits risks along with COSO's link to IT and understanding the IT general controls.

4
Anonymous Author
A very nice course on Information Technology and its general controls. It provided an adequate overview of IT general controls. The course instructor was clear and concise.

5
Anonymous Author
This class provided great info on various IT controls and the importance of implementing controls within a company. The instructor did a good job presenting the material.

4
Anonymous Author
Another great course from Lynn Fountain! Fast-moving yet still comprehensive, for those with little knowledge as well as experienced professional, this course delivers!

5
Member's Profile
Fantastic and comprehensive overview of information technology general controls. Explains the connection to and applicability to COSO and provides real world examples.

5
Member's Profile
The course provided the exact amount of information in a detailed and straightforward way that helped me to obtain the knowledge that I was looking for regarding ITGCs.

4
Member's Profile
This course gives a good general understanding of IT General Controls and makes me consider where the OT Controls intersect with my own position within the organization

5
Anonymous Author
I love Lynn Fountain's courses. By far the best developed, presented and tested that I've encountered on the Illumeo catalog of courses to take. She's the G O A T!

4
Anonymous Author
Great primer on ITGC!! I enjoyed learning about the different categories of controls and overall general concepts about how COSO principles can apply to ITGC.

4
Anonymous Author
Nice overview. I like that it addressed the differences between ITGCs and Application controls and the importance of including ITGCs in the Risk Assessment.

5
Anonymous Author
Always like hearing from Lynn as she thoroughly explains everything. Really feel like I have a much better handle on It systems and safe guarding them.

4
Anonymous Author
I learned that ITGC is the foundation of technology controls and procedures. ITGC weakness is typically a material weakness and might also effect IT ACs.

5
Member's Profile
ITGC are an essential component of the Internal Control framework in every company. Great way to explain and demonstrate how to work in some areas.

4
Anonymous Author
I thought this was a good refresher of basic common sense concepts. I would recommend to someone who does not have prior knowledge of the topic.

4
Anonymous Author
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4
Anonymous Author
This course 'Information Technology General Controls Primer' gives a good foundation for IT general controls. Helped to broaden my knowledge.

4
Member's Profile
Lynn has instructed a lot of the courses I've taken on Illumeo, she is fantastic and a pleasure to watch. She really is a wealth of knowledge.

4
Anonymous Author
This course is very good. The presentation was very organized and all topics covered deemed relevant. Also, providing examples were helpful.

5
Member's Profile
Very well explained at good speed and adequate detail. Coverage of the COSO 2013 framework as it pertains to IT general controls was included

5
Member's Profile
Thank you for elaborating on a topic that is not the most interesting or exciting but is extremely important in the accounting line of work.

5
Anonymous Author
Good general overview of IT general controls. Good to know and understand the purposes of application control to maintain integrity of data.

5
Anonymous Author
I liked this course because it was a nice refresher, not having looked at this material for awhile. Nice quick way to recall the concepts.

4
Anonymous Author
very informational and full of information of things we face in today's businesses. IT is always changing and we must stay on top of it.

4
Anonymous Author
A basic overview that would direct further study of controls and how to they are used. The structure of the course was easy to follow.

5
Member's Profile
Information was presented in a logical manner. Slides were clearly presented and the instructor was knowledgeable about the material.

5
Anonymous Author
This course is a good overview of high level IT controls and how to consider systems when evaluating for general control environment.

5
Member's Profile
Ms Fountain makes the subject of IT Controls easy to understand and interesting. This was a good refresher course for me. Thank you.

4
Anonymous Author
I wish we could see the answers we got wrong when passing the exam. It would be helpful to understand what area we need to focus on.

5
Member's Profile
This is a great overview of IT General Controls. I appreciate the time spent highlighting COSO considerations in evaluating ITGCs.

5
Member's Profile
This course gives a general overview of IT general controls, the benefits of IT internal controls and specific general controls.

5
Anonymous Author
I think this class does a great overview of IT risk and controls. I learned a lot of great information and audit perspective.

5
Member's Profile
The information was presented in a clear manner. I like the courses which have a video included with the presenter speaking.

5
Anonymous Author
Very informational and succinct content. Very informational and succinct content. Very informational and succinct content.

5
Member's Profile
Lynn delivered this course in a clear and understandable manner. I enjoy listening and learning the knowledge she provides.

5
Anonymous Author
The course was easy to understand and it felt the information flowed so easily that I was surprise when we reached the end

5
Anonymous Author
This course helped strengthen my general understanding of General IT Controls and their application to everyday business.

5
Anonymous Author
Great course to have an overview of the importance of information technology controls within the corporate structure.

5
Anonymous Author
This was an informative course that had a nice overview of IT controls under COSO. It is a very well laid out course

5
Anonymous Author
The instructor provides an indepth review of key information technology control processes and concepts. Very helpful!

4
Anonymous Author
The course was informative, even though it was short. The material was laid out in a very organized, simple manner.

4
Member's Profile
Informative course. Program materials were relevant and contributed to the achievement of the learning objectives.

5
Anonymous Author
very good topical discussion and great depth of topics. good foundation for future courses strong connection to COSO

5
Anonymous Author
Very comprehensive look at the IT general controls and their relative importance to other controls in the company.

5
Anonymous Author
Very good overview and refresher course for someone looking to move into IT audit after being in more operational.

5
Anonymous Author
Using the word "Primer" in the course name actually reflects the content. This is a great course to start with.

5
Member's Profile
This course highlight the controls that need to be put in place for information technology with clear examples.

4
Member's Profile
Information Technology General Controls Primer learning is meaningful. It would be great with some real example.

4
Member's Profile
a decent introduction course for those less familiar with it controls or the framework of it controls in general

4
Member's Profile
the course is nformative and fact-based. the course focused on the subject at hand and was not full of filler.

5
Anonymous Author
Great Course. I really learned a lot about Internal Controls and how important they are in safeguarding data.

4
Member's Profile
Good course and easy to understand. All information provided by the instructor will be well applied at work.

5
Member's Profile
This course was very informative and provided a good base to think about General and Application Controls.

5
Anonymous Author
IT CONTROL is accompany with internal control of finance division. I will apply and set up in my business

4
Anonymous Author
Good overview of IT General Controls. Discussing the COSO Links from an IT perspective was very useful.

4
Member's Profile
Course provides lots of good examples of IT internal controls and applying COSO to the IT environment.

5
Member's Profile
important information that describes the steps we have to take into consideration in our daily routine.

5
Member's Profile
Thinking of I.T. Controls in a whole new way to lock out others from accessing data they don’t need

4
Anonymous Author
Excellent course for information Technology general controls - Primer that add lots information for me.

4
Anonymous Author
I liked the overview of general controls. It was helpful to see the width of controls required for ITGC

5
Anonymous Author
Good overview of IT general controls, with effective tie-in to COSO 2013 framework of internal control.

4
Anonymous Author
Helpful introduction on IT internal controls. Easy to follow presentation with accompanying slides.

5
Anonymous Author
This course provided a nice high level overview of various information technology general controls.

5
Anonymous Author
I liked that this course provided an informative high level overview of IT general control basics.

5
Member's Profile
A good overview of Information Technology General Controls. The quiz questions were a bit confusing.

5
Anonymous Author
The course was well-formatted with a logical discussion flow and simple statement of complex ideas.

5
Member's Profile
The Course was adequate. I enjoyed and perfectly understood the introduction to IT General Controls

5
Member's Profile
This is a good refresher for those looking to gain a basic understanding of IT general controls.

5
Member's Profile
I learned a lot in this course, and my level of knowledge on this subject has greatly increased.

4
Anonymous Author
Good information for a basis for ITGC for understanding information Technology risks and controls

5
Member's Profile
Very helpful review of the importance of IT General Controls and distinction of Access Controls.

5
Member's Profile
It is a very good overview of IT security risks, systems, controls for accounting professionals.

5
Member's Profile
This webinar contained a lot of useful information. Thank you for the opportunity to view it.

4
Anonymous Author
Nice primer of information technology general controls. Able to conceptualize in the workplace.

5
Anonymous Author
This course was excellent and provided very good information that I will utilize in the future.

5
Member's Profile
An excellent reminder of where we've been and what constitutes good GC and AC in today's world.

4
Member's Profile
Very informative and easy to follow. Good information about Info Technology General Controls.

5
Anonymous Author
Comprehensive introduction to the next course on General, Application and Spreadsheet Controls

5
Member's Profile
Good course. Information was well laid out and easy to follow. IT controls. General controls.

5
Member's Profile
Very good overview, excellent instructor, clear and great slides for reference in the future.

5
Anonymous Author
This was a good overview of IT General controls. Course content were clear and to the point.

4
Anonymous Author
This course discusses the importance of Information Technology to the COSO internal controls

4
Anonymous Author
This was a great primer and will be useful as an outline as I study ITGC in greater detail.

4
Anonymous Author
Course provides examples of IT internal controls and applying COSO to the IT environment.

5
Member's Profile
Very practical!It has provided a better understanding for me (as Accountant) in IT issues

5
Member's Profile
Lynn's courses are always wonderful. Easy to follow and provide very helpful information.

5
Member's Profile
This course was well structured, easy to follow and provided a good background to ITGC's.

4
Member's Profile
Fresh presentation, easy to understand the background and all the things related to ITGC.

4
Anonymous Author
Nice slides, easy to understand. Pretty basic information coming from an IT background.

2
Anonymous Author
Good theoretical background on ITGC in SoX for anyone who is new to the subject matter.

5
Anonymous Author
This is a pretty good class. Very basic information on general IT in the business world.

5
Anonymous Author
Appreciated the general overview of ITGC. Also appreciated the tie in to COSO and SOX.

5
Anonymous Author
The course provided a general overview of the topic of information technology controls.

5
Anonymous Author
The topic is well structured and easy to understand. Everything is explained in detail.

5
Anonymous Author
Course was well structured and content was sufficient in content quality and quantity.

5
Member's Profile
This was a good course. Would recommend anyone needing CISA CPE to take this course.

5
Member's Profile
Great course, thought provoking to ensure one understands IT controls and parameters.

5
Member's Profile
Lynn has a delivery style that makes it easy to understand the concepts and material.

5
Anonymous Author
This was an informative primer on IT General Controls and was easy to understand.

4
Member's Profile
This is a good course on ITGC. Provides basics about the IT control environment.

5
Anonymous Author
This was an excellent overview of ITGC as a primer for the rest of the course.

5
Member's Profile
Good way to understand important and progressively important area of audit work

4
Anonymous Author
This is a great course on IT General Controls presented in a very clear manner

5
Anonymous Author
Lynn Fountain always does a thorough explanation of the material! Thanks!

4
Member's Profile
Presented in a simple technical language for those who are not deep in. IT

5
Anonymous Author
Now I have a better understanding of how our servers and files are set up!

4
Member's Profile
Good overview of ITGC and impacts to consider when designing ITGC programs

5
Anonymous Author
This was a good introduction for a view into the IT Audit world. Thanks!

5
Anonymous Author
ITCG's simplified. The Relevance of ITGC's for SOX beautifully explained.

5
Anonymous Author
Thank you for this informative presentation. I enjoyed it. Thanks again!

5
Anonymous Author
Great overview of the topic. Provided points of reference to work from.

5
Anonymous Author
Great content. Very informative. Knowledgeable trainer. Great training.

5
Anonymous Author
A good introduction to the issues surrounding IT in today's environment.

4
Anonymous Author
I liked the practical and still informative presentation of the topic.

3
Anonymous Author
Good Class and thought provoking. I will use if for work in the future.

5
Anonymous Author
The presentation is well prepared to understand the key points of ITGC.

5
Anonymous Author
Well organized course and the supplemental information is very helpful.

4
Anonymous Author
Another great overview of controls specifically information technology

4
Member's Profile
Very good course, Its good to have a one presentation rather than many

5
Anonymous Author
Excellent content. I recommend the trainer and these great materials

5
Anonymous Author
With IT becoming more commonplace this was a great course to take.

4
Anonymous Author
This course was very well done. It gave a great overview of ITGC.

4
Member's Profile
Subject explained properly explained for students understanding.

5
Anonymous Author
A very decent intro to information technology control universe

4
Anonymous Author
nice breakout of each component of IT Controls under COSO 2013

5
Anonymous Author
Excellent overview of Information Technology General Controls.

5
Member's Profile
Very much focused and easy to digest intro of ITGC. Thank you

5
Anonymous Author
Great introduction to Information Technology General Controls.

4
Member's Profile
This is an excellent course regarding control measures in IT.

4
Anonymous Author
Good overview of the Information Technology related controls.

5
Member's Profile
Very good course with information relevant to IT GC for SOX

4
Member's Profile
Good overview. Validated my prior knowledge of this subject.

5
Member's Profile
This course is a great introduction to IT general controls!

4
Member's Profile
dense material presented very efficiently and effectively.

5
Anonymous Author
The course was a helpful summary of IT controls - thank you

5
Member's Profile
This is a great course for information technology controls

5
Member's Profile
Loved this class, so far this instructor is my favorite!

4
Anonymous Author
It is a great course if you don't know much about IT GC.

5
Member's Profile
Great course, informative and helpful. Great instructor.

5
Member's Profile
IT General Controls and its components well described!!!

5
Member's Profile
Great primer, thank you for the very informative review!

5
Anonymous Author
This course is a good refresher on general IT controls.

4
Anonymous Author
IT Controls section was full of comprehensive content.

5
Anonymous Author
Great knowledge, well explained, explicit and concise.

5
Anonymous Author
Great course would definitely recommend. Thank you!

5
Anonymous Author
The explanation is very clear, straight to the point.

5
Member's Profile
Necessary course to address ITGC controls. Well done.

5
Anonymous Author
wonderful course great content and vital information

5
Anonymous Author
Good course on IT controls overview. Good instructor.

5
Member's Profile
Very detailed information about various aspects of IT

4
Anonymous Author
A great overview of the IT general controls and COSO

3
Member's Profile
I have completed this course and I have no comments.

5
Anonymous Author
Very informative. Love the structure of the course.

5
Anonymous Author
This was a good course. well delivered. Good job .

5
Member's Profile
This class links general controls to COSO well!

Member's Profile
Knowledge on terminal access controls.

5
Anonymous Author
Nice organization of the content.

5
Member's Profile
Great course! Very informative.

5
Anonymous Author
Topics are explained clearly.

4
Anonymous Author
I would take this again

5
Anonymous Author
Good overview course

5
Anonymous Author
Excellent course!

3
Anonymous Author
Primer indeed

5
Member's Profile
Great!

4
Anonymous Author
Good

5
Member's Profile
Good

Prerequisites
Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Information Technology in Today's World and General Controls3:39
Information Technology
  Defining ITGC and IT Systems6:42
  Benefits of IT Internal Control3:42
COSO
  COSO's Link Control Environment 2:14
  COSO's Link Risk Assessment 3:54
  COSO's Link Control Activity3:26
  COSO Link Information and Communication4:04
  General Controls18:18
  Specifics of General Controls 3:46
CONCLUSION
  Summary1:22
Continuous Play
  Information Technology in Today’s Digital World- General Controls Primer51:07
SUPPORTING MATERIALS
  Slides: Information Technology in Today’s Digital World - General Controls PrimerPDF
  Information Technology in Today’s Digital World - General Controls Primer Glossary/IndexPDF
REVIEW & TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam