Instructor for this course
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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: October 31, 2022

Included In Certifications

This course is included in the following Certification Programs:

16 CoursesSarbanes-Oxley (SOX) Certification

  1. Sarbanes Oxley (SOX) 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 Material Impact
  15. XBRL - Connection to SOX 302/404 and Critical Roles
  16. Tools For Sarbanes-Oxley Compliance

134 Reviews (491 ratings)Reviews

5
Anonymous Author
Thank you for this informative presentation. I enjoyed it. Thanks again!
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
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
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
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
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
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.
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
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.
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
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.
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
The information was presented in a clear manner. I like the courses which have a video included with the presenter speaking.
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
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!
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
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.
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.
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
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.
4
Anonymous Author
This course discusses the importance of Information Technology to the COSO internal controls
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
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
The topic is well structured and easy to understand. Everything is explained in detail.
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!
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
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.
4
Member's Profile
Very good course, Its good to have a one presentation rather than many
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.
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
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.
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
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
4
Anonymous Author
A great overview of the IT general controls and COSO
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 .
Course Syllabus
INTRODUCTION AND OVERVIEW
  3:39Introduction to Information Technology in Today's World and General Controls
Information Technology
  6:42Defining ITGC and IT Systems
  3:42Benefits of IT Internal Control
COSO
  2:14COSO's Link Control Environment
  3:54COSO's Link Risk Assessment
  3:26COSO's Link Control Activity
  4:04COSO Link Information and Communication
  18:18General Controls
  3:46Specifics of General Controls
CONCLUSION
  1:22Summary
Continuous Play
  51:07Information Technology in Today’s Digital World- General Controls Primer
SUPPORTING MATERIALS
  PDFSlides: Information Technology in Today’s Digital World - General Controls Primer
  PDFInformation Technology in Today’s Digital World - General Controls Primer Glossary/Index
REVIEW & TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM