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In an automated environment, General IT Controls (GITC) are also commonly referred to as:
APervasive controls
BApplication controls
CManual controls
DProcess-level controls
Answer & Solution
Correct answer: A. Pervasive controls
1. GITC operate across multiple IT systems and apply at the infrastructure level.
2. They are termed pervasive because they cut across all applications.
3. Application controls and manual controls are process-specific, not pervasive.
_Source: ICAI BoS CA Final Paper 3, Ch 4 "Special Aspects of Auditing in an Automated Environment"_
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