Final answer:
ITGCs apply to all corporate applications, ensuring data integrity, confidentiality, and system availability across different corporate domains, including communication, accounting, and cybersecurity.
Step-by-step explanation:
Information Technology General Controls (ITGCs) apply to c. all corporate applications. ITGCs are a set of procedures and controls designed to ensure the integrity, confidentiality, and availability of data and information systems that support an organization's business processes. ITGCs are essential across various domains including communication software such as email and messaging systems, accounting payment systems, cybersecurity programs, and indeed cover all software and systems that affect the financial reporting processes of an enterprise.
The impact of new information technologies such as the Internet, Global Positioning System (GPS), and Geographic Information Systems (GIS) is significant. These technologies enhance communication, allow precise location tracking, and enable detailed analysis and visualization of geographical data, thus transforming various industries and governmental operations.