2025 ITGC Audit Guide for CISOs: Compliance & Risk Essentials

Simplifying ITGC Audits: A CISO’s Perspective

Information Technology General Controls (ITGC) may not be as exciting as the latest cybersecurity innovations, but they are vital to any organization’s system security, compliance, and risk management capabilities. For a Chief Information Security Officer (CISO), managing ITGC audits is more than simply fulfilling an obligation; it is a critical function uniquely linked to business resilience and operational continuity.

This guide covers all aspects of ITGC audits - from key controls and triggers to common mistakes that can reveal if your framework is truly ready or not in 2025.

What Are ITGC Audits & Why Are They Important?

Like any other audits, ITGC audits evaluate the basic foundational controls within your organization’s technology system. These ITGCs protect the operation of your systems and applications, whether hosted in the cloud or on your premises.

ITGC audits were primarily compliance driven, but this trend seems to be changing. What is the reason behind this shift? ITGCs have become even more important in an age of change resulting from technology, remote work, a digital-savvy workforce, and new business needs. From an organizational perspective, poor ITGC architectures pose significant threats, not just as a liability during audits, but to business continuity and partnerships alongside reputation.

ITGC audits have always been relevant for acquiring new business lines, assessing third-party vendors, and even for compliance with business regulations as filing taxes and raising funds. IT security has always been a last-minute addition for CISOs but now they must actively maintain it by initiating the proper measures throughout the process.

Key ITGC Controls Every CISO Should Know

There are three primary areas where ITGC controls typically apply:

Access Controls

• Provisioning and de-provisioning of users must not result in unauthorised access.
• Policy concerning access enforcement based on roles must be adhered to.
• Regular access audits are performed to detect and disable dormant or excessive permissions.
• The chance of unauthorized access is mitigated with multi-factor authentication (MFA).

Change Management

• All associated requests and approvals linked to the respective changes.
• Records for each step within the change cycle detailing what was performed.
• Protocols ensuring the absence of vulnerabilities post-change.
• Change logs containing the “who, what, and when” of all changes made including versioning.

Without effective change controls even minor modifications can lead to disruptions or compromise system security.

Backup & Recovery

• Frequent and comprehensive backups that cover critical operational data.
• Restoration processes are working as intended and should be regularly tested.
• Buzzword alignment with business-defined Recovery Time Objectives (RTO), Recovery Point Objectives (RPO).

What Triggers an ITGC Audit?

You don’t need to be a financial institution to undergo an ITGC audit. These reviews are increasingly being required in:

For CISOs, this means that audit readiness needs to be ongoing, not something you scramble for when an external party steps in.

Most Frequent Gaps Resulting in Audit Mistakes

Even the most competent organizations may falter during their IT General Controls audits, as the following examples illustrate:

Relying Too Heavily on Informal Systems

Shadow IT and informal email or telephone forms of granting approvals streamline operations. However, these practices pose significant risks from an auditing perspective.

Insufficient Control of Access

Not regularly auditing or removing unneeded access rights (especially for contractors or ex-employees) is a disaster waiting to happen. Dormant accounts are an easy target for malicious actors.

Inadequate Records of Changes

Organizations implement secure changes but often neglect to capture documentation to demonstrate they have the necessary validation processes for audits. This can create the unwarranted impression that appropriate controls do not exist and that there are control deficiencies.

Backup Procedures Not Verification Tested

Backup processes need to be supported by validation test evidence. Failure to validate backup processes against real-world scenarios places the organization at risk of failing a crucial ITGC control.

How CyberCube Eases ITGC Readiness

At CyberCube Services, we appreciate the balancing act CISOs must manage when trying to balance security, compliance, and operational needs. We help bridge the gap between strong IT security and audit readiness in a custom-tailored manner.

Explore our full suite of ITGC Audit Services here

• Gap Assessments: We use simulations and hands-on walkthroughs to remedy and control gaps.
• Access Review Automation: Inactive accounts, excessive privileges, and toxically stale conglomerations of entwined permissions are automatically flagged by our tools during account reviews.
• Change Management Alignment: Our recommendations from the request stage to deployment cover logging, approval, and various traceability practices, enhancing your software development lifecycle (SDLC) from log to deploy.
• Backup Verification: We help organizations test, prove, and document their ability to restore data, using audit-verifiable evidence frameworks.

Procrastination is no longer a viable option, especially in 2025. When it comes to ITGC audits for firms, the times have indeed changed and now it is more about ‘when’ rather than ‘if’. Companies that prioritize ITGC compliance strategically not only achieve operational efficiencies, they also gain the trust of their investors, regulators, and business partners. Let’s shift our focus from a reactionary approach to structured, proactive IT governance.

Are You Prepared for Audits?

With us, CISOs and their teams can now manage ITGC controls confidently and with minimal risk to security through audits.

Book a readiness evaluation now to get started.

FAQs

How often should an organization perform ITGC audits?

ITGC audits should ideally be conducted on a yearly basis as part of the internal audits. However, the frequency may need to increase in certain scenarios such as before major compliance certifications, during funding rounds, M&A activities, or when preparing for regulatory assessments.

Who is responsible for ITGC readiness in an organization?

ITGC readiness usually falls on the CISO and IT leadership, but it is a collaborative undertaking. Other key business units such as compliance, internal audit, and several others work to ensure every detail is managed without missing anything vital.

Can ITGC controls be automated?

Certainly! A number of ITGC functions such as performing access reviews, approving changes, and verifying backups can be automated. This enhances the efficiency and effectiveness of the process, improves the accuracy of audits, and minimizes the risk of human errors.