IT General Controls in SAP ERP
In order to be able to rely on the processes in SAP ERP and to ensure the consistency of the data and the processing logic, a number of prerequisites that require efficient IT general controls (ITGC) must be fulfilled (see Section 3.1.4). Risks that IT general controls focus on are relevant in virtually all ICS compliance frameworks — regardless of whether the requirements relate to financial reporting or quality, for example. In this chapter, you will learn about the most important controls that form the ITGC part of an ICS framework in the SAP ERP environment and that IT auditors generally examine first. Remember that there are also reference models such as GAIT and Cobi T (see Sections 3.2.4 and 3.2.2) that you can use in practice as templates for executing checks.