Single format · FV03-F10

Communication of IT general control deficiencies to those charged with governance

ITGCs are not a separate audit area, they are the foundation every automated control, every system-generated report and every IT-dependent manual control in F.2 to F.9 stands on, so an ITGC failure does not produce one finding, it withdraws reliance from dozens of controls at once.

Length
2 pages
Blanks to fill
27
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Communication of IT general control deficiencies to those charged with governanceSA 26527 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

[Name of the firm]
Chartered Accountants
[Firm address]

Ref: [Client code]/ITGC/[FY]
Date: [DD Month YYYY]

To
The Audit Committee [/ The Board of Directors]
[Company name]
[Registered office address]

13 more paragraphs and tables follow in the full format.

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