Form 18**S.

1, Cash ITGC
Core TechPrivate Limited
Team Name
IT General Controls — Audit Program
Note: This is just a template this document should be updated based on class reqirements.
Sr. No. Process Attribute Activity Description Identification of Risk of Material Misstatement Control Control That Addresses Risk of Material Classification Risk Associated Operating
Reference ("What Could Go Wrong") Ref Misstatement of Inherent with the Control Frequency
Risk Description Number — Control Name Risk (Not Higher, (Annually,
(Normal, Higher) Quarterly,
Significant) Monthly, Weekly,
Daily, Many
Times per Day, As
Needed)

1 ITGC Risk Assessment IT Policy Intended IT related processes not followed due to absence of ITGC 01 A defined comprehensive IT policy document to Significant Higher As Needed
defined comprehensive IT policy document provide various guidelines to work in the IT
environment, is in place

2 ITGC Control Environment Access Rights Editable access of Financial System (Accounting Software) ITGC 02 View-only access of Accounting Software provided to Significant Higher As Needed
provided to persons other than Company employees (Internal persons other than Company employees (Internal
and Statutory Auditors, Consultants, etc.) and Statutory Auditors, Consultants, etc.) who are
not required to modify the financial transactions
Form 18**S.1, Cash ITGC
Core TechPrivate Limited
Team Name
IT General Controls — Audit Program
Note: This is just a template this document should be updated based on class reqirements.
Process Nature of Control- Deficiencies Control Exist Remedial methods Control Design Control
Reference Control Automated (Yes/No) Conclusion Operational
or Manual (Effective, Effectiveness
Ineffective) Conclusion
(Effective,
Ineffective)

ITGC Preventive Manual Defined comprehensive IT policy document to TBD Define a comprehensive IT policy document to TBD TBD
provide various guidelines to work in IT environment provide various guidelines to work in IT
is not in place. environment.

ITGC Preventive Automated Editable access of Financial System (Accounting TBD Eligible persons other than designated employees to TBD TBD
Software) provided to persons other than Company be provided view-only access of Accounting Software
employees (Internal and Statutory Auditors,
Consultants, etc.)
Form 18**S.1, Cash ITGC
Core TechPrivate Limited
Team Name
IT General Controls — Audit Program
Note: This is just a template this document should be updated based on class reqirements.
Process Substantive Procedures Planned Evidence of Control Control Process Application Reference of Testing Work
Reference Owner Owner System paper for conclusion on
Control Design,
Implementation
and Operating Effectiveness

ITGC Review comprehensive IT policy As per discussion with IT Finance IT Tally, CMS, -
Executive Manager Executive Sensys TDS &
Matrix Cosec

ITGC Access right restriction As per discussion with IT Finance IT Tally -