# IT General Controls (ITGC)

## Abbreviations

* No.: Number
* A: Application
* OS: Operating System
* DB: DBMS
* N: Network
* O: Others

## General

| No.  | Component | Control Area | Question                                                     | Answer                                                       | Evidence                                        |
| ---- | --------- | ------------ | ------------------------------------------------------------ | ------------------------------------------------------------ | ----------------------------------------------- |
|      | IT        | IT Strategy  | Do you have a IT investment strategy or plan?                | Yes, investments are evaluated at least annually during the budget process. Additionally, resources are also checked regularly (e.g. executive committee meeting). | Budget<br />Executive Committee Meeting Minutes |
|      | IT        | IT Strategy  | Are the IT investment strategies or plans reviewed and approved by the management? | Yes, during the budget process and if outside the budget in the executive committee meeting. | Budget<br />Executive Committee Meeting Minutes |

## System Development and Maintenance

### Points to consider

| Overview             | Component | Situation                                                    | Evidence                           |
| -------------------- | --------- | ------------------------------------------------------------ | ---------------------------------- |
| Frequency of changes | A         | Often changes are required for various reasons (e.g. functionality enhancement changes in business processes, etc.) | CHANGELOG<br />Software validation |
| Frequency of changes | OS, DB    | Changes are made for each release of security patches/upgrades | Software validation                |
| Frequency of changes | N, O      | Changes are made for each release of patches/upgrades        | Software validation                |

### Assessment of Design Effectiveness

| No.  | Question                                                     | Component       | Situation                                                    | Evidence                                                     |
| ---- | ------------------------------------------------------------ | --------------- | ------------------------------------------------------------ | ------------------------------------------------------------ |
| 1    | Policies and procedures for development and maintenance are described in a formal way | A, OS, DB, N, O | Documentations are prepared by the IT team and authorized by the head of IT | Process: Development<br />Process: Support & Service<br />Policies: IT |
| 2    | Roles and responsibilities concerning development and maintenance are clearly defined | A, OS, DB, N, O | IT personnel incl. service vendors perform changes           | Process: Development<br />Process: Support & Service<br />Organigram |
| 3    | Changes are tested and their results are approved            | A, OS, DB, N, O | Before updates for third party software are performed on the servers they are tested in a testing environment. Self-developed software changes are tested according the development process. | Third party: Software validation<br />Process: Development<br />Internal: Test protocols |
| 4    | Changes are approved for their migration to the production environment | A, OS, DB, N, O | The change in the production environment is approved by the head of IT for third party software and for self-developed changes according the development process. | Third party: Software validation<br />Process: Development<br />Internal: Merge protocol |
| 5    | Procedures are in place for preventing/detecting unauthorized changes to the production environment | A, OS, DB, N, O | Only the head of IT can install updates on the servers. Only the head of IT has the necessary IT authentication and IT permission. For self-developed changes all changes, merges can only be performed from authorized personnel and all merges are logged in merging protocols. | Permission List                                              |

## System Security (Access Control)

### Points to consider

| Question                                                     | Component    | Situation                                                    | Evidence                        |
| ------------------------------------------------------------ | ------------ | ------------------------------------------------------------ | ------------------------------- |
| Number of users                                              | A            | Large number of users in large number of user locations/departments | Organigram<br />Permission List |
| Number of users                                              | OS, DB, N, O | Number of users and user locations/departments is limited    | Organigram<br />Permission List |
| Frequency of "direct data change"<br /><br />(*"direct data change" means to change data with the utilities such as SQL software*) | N            | No direct change to data has been required since its implementation, as the system has been in stable operation |                                 |

### Assessment of Design Effectiveness

| No.  | Question                                                     | Component       | Situation                                                    | Evidence                                                     |
| ---- | ------------------------------------------------------------ | --------------- | ------------------------------------------------------------ | ------------------------------------------------------------ |
| 1    | User authentication is required                              | A, OS, DB, N, O | User-ID and password are assigned on an individual basis     | Application login screen<br />OS login screen<br />DB login screen<br />Server login screen |
| 2    | User and access rights granted to each user are documented   | A               | A list of users is prepared with the rights granted to each user. This list is generated from the system | Application permission List                                  |
| 2    | User and access rights granted to each user are documented   | OS, DB, N, O    | A list of users is prepared with the rights granted to each user | Permission List                                              |
| 3    | Policies and procedures for user-ID administration (add, change, remove, and periodic user validation) are described in an authorized documentation | A, OS, DB, N, O | The documentation is prepared and authorized by the head of IT |                                                              |
| 4    | Periodic user validation is performed, this means each user's access rights are reviewed on a periodic basis | A, OS, DB, N, O | Performed both in terms of existence of user and the detailed access rights granted to each user-ID on an annual basis by the head of IT |                                                              |
| 5    | User-ID administration requests are approved by managers in user dpt. and/or IT dpt, as appropriate | A, OS, DB, N, O | Records are maintained in the change management              |                                                              |
| 6    | Access to privileged IT functions is restricted to appropriate personnel | A, OS, DB, N, O | These functions are restricted to IT personnel. Logs of the use of such privileged user-IDs are reviewed annually |                                                              |
| 7    | The level of complexity in password settings are appropriate | A, OS, DB, N, O | Password complexity is configured based on a minimum length of 8, at least one upper case letter, at least one lower case letter, at least one special character and at least one numeric value. Password changes must happen every 3 months |                                                              |
| 8    | Policies and procedures for direct change to data are descripted in a documentation | DB              | Only the head of IT may perform and authorize direct changes to the data |                                                              |
| 9    | Direct change to data are authorized                         | DB              | No direct changes to data where made                         |                                                              |
| 10   | Direct change to data are tested                             | DB              | No direct changes to data where made                         |                                                              |
| 11   | Access to DB and/or utilities for direct change to data is restricted to appropriate personnel | DB              | Only the head of IT has write/change permissions to the DB   |                                                              |
| 12   | Physical access to computer hardware is restricted to appropriate personnel | A, OS           | Data and programs are in a stand-alone PC in control of the user. User permissions for Applications and OS are restricted appropriately |                                                              |
| 12   | Physical access to computer hardware is restricted to appropriate personnel | DB              | Server(s) are located in a machine room with appropriate physical access control |                                                              |

## System Operation and Administration

### Points to consider

| Question                              | Situation                                                    | Evidence |
| ------------------------------------- | ------------------------------------------------------------ | -------- |
| Frequency of problems/incidents       | Material failure such as miscalculation or malfunction of the system has not occurred. |          |
| Frequency of changes to job schedules | Changes to job schedules occur frequently but most of them are those in execution date |          |
| Frequency of Non/Scheduled job        | Non/Scheduled job is required in some cases but its frequency is low |          |

### Assessment of Design Effectiveness

| No.  | Question                                                     | Situation                                                   | Evidence |
| ---- | ------------------------------------------------------------ | ----------------------------------------------------------- | -------- |
| 1    | Policies and procedures for backups                          | Exists                                                      |          |
| 2    | Completion of backup is ensured                              | All backup job records are reviewed by monitoring personnel |          |
| 3    | Backup and recovery are periodically tested                  | Every backup is automatically tested                        |          |
| 4    | Policies and procedures for job operation are described in a documentation |                                                             |          |
| 5    | Job schedule changes are approved                            |                                                             |          |
| 6    | Procedures are in place for preventing/detecting unauthorized changes to job schedules |                                                             |          |
| 7    | Completion of job execution is ensured                       |                                                             |          |
| 8    | Requests for non-scheduled job execution are authorized      |                                                             |          |
| 9    | Policies and procedures for identifying, resolving, reviewing, and analyzing IT operations problems or incidents are described in a documentation |                                                             |          |
| 10   | IT operations problems or incidents are identified, resolved, reviewed, analyzed, and follow-ups are evidenced in a timely manner |                                                             |          |

## Outsourcing Contract Management

### Points to consider

| Question                     | Situation                                                    | Evidence                  |
| ---------------------------- | ------------------------------------------------------------ | ------------------------- |
| What services are outsourced | Some of the services are outsourced concerning development/maintenance related to ITGCs | Software vendor contracts |

### Assessment of Design Effectiveness

| No.  | Question                                                     | Situation | Evidence |
| ---- | ------------------------------------------------------------ | --------- | -------- |
| 1    | Outsourced service are clearly defined and agreed with the service vendor in writing e.g. in contract and/or SLA |           |          |
| 2    | Service vendor's compliance to the service level is periodically reviewed |           |          |
| 3    | Regular review of service vendors is conducted in terms of appropriateness of the services defined, service vendor's ability to render the required service level, etc. |           |          |



2022-01-01 - Version 1.0
