We will review and test the general IT controls and selected application controls over the system and to provide Management with feedback on weaknesses identified. Our review will cover business cycles affecting significant accounts and relevant assertions as agreed upon with management.

Effective general IT Controls support reliable information processing and mainly relate to the following areas:

• Access Security: controls ensuring that only authorized people can access the IT systems, and only to the extent necessary for performing the duties related to the user’s job role.
• System Change Control: controls ensuring that only authorized changes are made to IT systems and that these changes are effectively tested before implementation.
• Data Center and Network Operations: controls ensuring that central IT operations are scheduled and monitored, that data is recoverable in case systems fail and that physical access to IT systems is effectively secured.
• Application Controls over the input, processing, output and storage of data as it traverses through the accounting system.