An IT control is a procedure or policy that your organization uses to provide a reasonable assurance that IT infrastructure operates as intended. These controls help ensure that your organization meets compliance with applicable laws and regulations. IT Controls can be categorized as either general controls (ITGC) or application controls (ITAC).

An IT general control should demonstrate a procedure or policy that affects the management of organizational processes e.g. risk management, change management, disaster recovery and IT security. IT application controls, are actions that a software application automatically performs to ensure that data is properly maintained. For example, your organization's payroll application should ensure that only the proper staff members have authorization to this system and their actions are monitored by creating audit trails.

Based on the industry of your organization, Turner and Associates will combine the COBIT and COSO frameworks to provide detailed testing of your organizations IT controls environment.

COBIT is a control model that assists organizations meet their need in IT governance. This framework also ensures the integrity key data and your organizational IT systems.

COSO is a framework which assist organizations meet their need in enterprise risk management (ERM), internal controls, and fraud deterrence.

At Turner and Associates, we will perform detailed testing of your organization's implemented IT controls. Thereafter, our experts will recommend practical cost-effective solutions to ensure your organization meets compliance with applicable laws and regulations.