u/Cold-Meringue4200

Team, can someone please clarify how you approach ITGC scoping for SOX?

What I have seen as a common trend is that ITGCs generally fall under three areas: Logical Access, Change Management, and Computer Operations (job scheduling, backups, incident management, etc.).

However, when I ask how we arrived at these specific areas, or what authoritative guidance or standard drives that scope, I rarely get a definitive answer.

For example, I have seen some SOX programs include physical security and backups within ITGC scope, while others exclude them. This makes me wonder: what actually drives these differences in scope across SOX programs?

Interested in hearing how others approach and defend their ITGC scope, especially with external auditors.

Team, can someone please clarify how you approach ITGC scoping for SOX?

What I have seen as a common trend is that ITGCs generally fall under three areas: Logical Access, Change Management, and Computer Operations (job scheduling, backups, incident management, etc.).

However, when I ask how we arrived at these specific areas, or what authoritative guidance or standard drives that scope, I rarely get a definitive answer.

For example, I have seen some SOX programs include physical security and backups within ITGC scope, while others exclude them. This makes me wonder: what actually drives these differences in scope across SOX programs?

Interested in hearing how others approach and defend their ITGC scope, especially with external auditors.