ITGC Audit Explained Like You’re in Big 4

If you’ve ever worked in a Big 4 firm—or even interacted with one—you’ve probably heard the term ITGC Audit thrown around like it’s basic knowledge. But here’s the truth: Most people think they understand ITGC… until they actually have to perform one. Let’s break it down the way it’s explained inside Big 4 teams—structured, practical, and aligned with how audits really happen. 🔍 What is ITGC (in real terms)? IT General Controls (ITGC) are the foundational controls that ensure IT systems are: Se