IT general controls (ITGCs) include:

A Manual reconciliations only

B Access security, change management, operations controls, and backup/recovery

C Only antivirus

D Physical locks only

✓ Correct Answer: Option B

ITGCs: access controls, program change management, data backup/recovery, computer operations, and system development controls.

💡 Why is B) the correct answer?

The correct answer to the question "IT general controls (ITGCs) include:" is Option B: Access security, change management, operations controls, and backup/recovery.

The other options — A) Manual reconciliations only, C) Only antivirus, D) Physical locks only — are incorrect for this CPA Exam Prep question. As explained above: ITGCs: access controls, program change management, data backup/recovery, computer operations, and system development controls.

📚 About This CPA Exam Prep Practice Question

This 2-level CPA Exam Prep question from the Business Environment (BEC) topic is part of BrainForge Quiz's free exam preparation library. Each question includes the correct answer and a detailed explanation to help you understand the underlying concept, not just memorize the answer.

How to use this page: Read the question above, consider all four options (A through D), then check the highlighted correct answer and explanation. For active timed practice, start a free CPA Exam Prep practice test or use flashcards for spaced repetition review.

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IT general controls (ITGCs) include:

✓ Correct Answer: Option B

📚 About This CPA Exam Prep Practice Question

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