IT general controls (ITGCs) are internal controls that ensure effective implementation of control systems across an organization. They help prevent breaches, data theft, and operational disruptions by influencing policies around user access, password management, application development, software setup and updates, and security practices. Common types of ITGCs include physical and environmental security controls, logical security controls, backup and recovery controls, incident management controls, and information security controls. Proper implementation of ITGCs requires focus on people, processes, and technology, and leverages compliance frameworks like COSO, COBIT, and ISO 27001 to maximize protection from reputational, operational, financial, and compliance risks.