IT General and Application controls - Part 2

[@princeacheampong23]

The IT guys are not the owners of the system, they are custodians of the system, IT sees to the day-to-day running and maintaining of the system on the infrastructure. The Business people or Finance in this case are the owners of the system and they need to be notified before any changes are approved. These changes have to be logged(documented) and sent to a change board for a final defense and approval before implementation of the change can occur.