ISC IT Controls · Updated November 2026
IT General Controls vs Application Controls: What Level Is the Control Operating At?
ITGCs support the technology environment. Application controls operate inside specific transaction processes.
IT general controls
Common areas include access management, program change management, computer operations, and program development.
Application controls
Application controls operate inside a specific system or process, such as edit checks, reasonableness checks, automated calculations, and input validation.
Why ITGCs matter
If general controls over access or changes are weak, reliance on automated application controls can become harder to support.
Input, processing and output
Application controls can be organized around what enters the system, how it is processed, and what the system produces.
The takeaway
ITGCs protect the environment. Application controls protect specific processing.
Related Summit guides
FAQ
Is change management an ITGC?
Yes.
Is an automated edit check an application control?
Yes.
Can weak ITGCs affect reliance on automated controls?
Yes.