What constitutes general system controls?

General system controls are critical to ensuring the integrity and reliability of data processing within an organization's information systems. These controls encompass various practices and protocols that safeguard the systems against risks, fraud, and errors, ultimately ensuring that the information processed is accurate and secure.

The concept of maintaining information processing integrity is fundamental to the idea of general system controls. These measures include, but are not limited to, access controls, data backup procedures, disaster recovery plans, and changes to system configurations. By implementing these controls, organizations can mitigate potential threats to their data and systems, ensuring that data is processed consistently and appropriately, thus maintaining its integrity throughout the processing lifecycle.

In contrast, other options refer to aspects that do not fit the definition of general system controls. Application-specific practices are tailored for individual applications rather than overarching system controls. System configurations relate more to the specific setup of software and hardware rather than controls that operate at a broader level. Cost-cutting measures do not inherently contribute to information integrity and can sometimes compromise controls if not approached carefully. Therefore, the focus on measures to maintain information processing integrity is what defines general system controls effectively.