Risk-based performance

Policies and procedures that help ensure the continued, proper operation of computer information systems. They include controls over data center operations, system software acquisition and maintenance, access security and application system development and maintenance. General controls support the functioning of programmed application controls. Other terms sometimes used to describe general controls are general computer controls and information technology controls.

Source : COSO Integrated Internal Controls Framework

Policies and procedures that help ensure the continued, proper operation of computer information systems. They include controls over information technology management, information technology infrastructure, security management, and software acquisition, development, and maintenance. General controls support the functioning of programmed application controls. Other terms sometimes used to describe general controls are general computer controls and information technology controls.

Source : COSO Integrated Risk Management Framework