In this session, we’ll provide best practices for performing IT general control testing on financial institutions approaching $1 billion in assets. In addition, we'll be sharing insights on what IT general controls are and how they are tested regarding financial reporting.
Upon completion of this program, participants will be able to:
- Prepare guidance for identifying key systems for IT general control testing
- Discuss IT general controls and determine how to identify key controls
- Define operating effectiveness testing and explain when it’s required