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CGEIT · Question #233

Which of the following examples are included in the general controls embedded in IT processes and services? Each correct answer represents a complete solution. Choose all that apply.

The correct answer is B. Change management C. Systems development. General controls embedded in IT processes and services include overarching frameworks like change management and systems development, which govern how IT is managed and developed.

Submitted by rachelw· Apr 18, 2026Risk Optimization

Question

Which of the following examples are included in the general controls embedded in IT processes and services? Each correct answer represents a complete solution. Choose all that apply.

Options

  • ACompleteness
  • BChange management
  • CSystems development
  • DAccuracy

How the community answered

(44 responses)
  • A
    2% (1)
  • B
    91% (40)
  • D
    7% (3)

Why each option

General controls embedded in IT processes and services include overarching frameworks like change management and systems development, which govern how IT is managed and developed.

ACompleteness

Completeness is an application control, focusing on ensuring all transactions are captured and processed, not a general control over IT processes.

BChange managementCorrect

Change management is a general control that ensures all modifications to IT systems, infrastructure, and applications are controlled, documented, tested, and approved, preventing unauthorized changes and maintaining system integrity.

CSystems developmentCorrect

Systems development is a general control encompassing the processes and methodologies used for designing, acquiring, developing, testing, and implementing new IT systems, ensuring they meet business requirements and security standards.

DAccuracy

Accuracy is an application control, ensuring that data and transactions are correctly processed and free from material errors, rather than a general control over IT processes.

Concept tested: IT general controls (ITGCs)

Topics

#General controls#IT controls#Change management#Systems development

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