Final answer:
Information Technology General Controls (ITGC) include measures like processing control activities, documentation of the data processing system, and control over physical access to hardware. However, the separation of various computer system functions, while important for overall IT governance, would not typically be categorized under ITGC.
Step-by-step explanation:
In computer systems, Information Technology General Controls (ITGC) typically include a variety of measures to ensure that IT systems are securely and effectively managed. These controls are designed to protect the integrity of computer systems and ensure the reliability of systems processing for applications. This typically includes:
- Processing control activities to ensure that all transactions are processed correctly.
- Separation of various computer system functions to prevent conflicts of interest and promote accuracy and integrity.
- Ensuring appropriate documentation of the data processing system to maintain records and provide a clear understanding of the processes.
- Control over physical access to the computer hardware to prevent unauthorized access and potential damages or theft.
However, the item that would not be included in the list of general IT controls is the separation of various computer system functions, as it doesn't directly relate to processing integrity or the security of hardware. ITGC is more focused on the overarching controls rather than the specifics of system function design.