AFRC : 【審計 IT 導航】EP1: GITC為何對審計如此重要？ [Navigating IT in Audit] EP1: Why Does GITC Matter in an Audit?

Oct 8, 2026

會財局推出《會財語你》全新系列【審計 IT 導航】，與大家一起由淺入深了解資訊科技如何影響審計工作。

第一集將透過日常生活例子，介紹一般資訊科技控制（GITC）的基本概念，並說明GITC對審計工作的重要性。本集亦會帶大家了解，一旦GITC出現 缺失，如何影響應用程式控制（ITAC）的持續及適當運作，以及削弱實體生成信息（IPE）的完整性及準確性，從而動搖後續審計程序所依賴的基礎。

本集亦會概述用以劃分 GITC 的三個主要 IT 流程： 🔐 存取管理（Manage Access） 🛠️ 變更管理（Manage Change） ⚙️ 資訊科技營運管理（Manage IT Operations）

🤖 本片為會財局首部全程運用人工智能 (AI)製作的動畫短片，從畫面到旁白均由AI生成。會財局在推動業界探索AI應用的同時，亦積極將AI應用於自身的工作流程及内容製作。

影片章節 0:00 片頭簡介 0:44 GITC 與審計有何關係？ 2:12 透過生活化例子了解 GITC 2:51 GITC 出現缺失時的影響 3:40 GITC 的三個主要 IT 流程 4:18 審計團隊了解 GITC 時的三個基本問題 4:48 了解 GITC 只是起點

延伸閱讀 本集亦談及 GITC 與 IPE 可靠性之間的關係。如欲進一步了解核數師使用 IPE 作為審計證據時需要考慮的事項，請參閱：📘https://www.afrc.org.hk/f/otherpublic...

亦可重溫 🎬 • 【會財語你】EP2 審計全面睇！IT風險與控制 ，了解核數師為何需要在風險評估階段考慮實體對 IT 的運用及相關風險。

The AFRC presents Navigating IT in Audit, a new series under AFRC Connect that progressively explores how information technology affects audit work.

In Episode 1, the AFRC uses an everyday example to introduce the fundamental concepts of General IT Controls (GITC) and explain their importance to an audit. The episode also explores how GITC deficiencies may affect the continued and proper operation of IT application controls (ITACs) and the completeness and accuracy of information produced by the entity (IPE), thereby weakening the foundation on which further audit procedures rely.

The episode outlines three main IT processes for grouping GITC: 🔐 Manage Access 🛠️ Manage Change ⚙️ Manage IT Operations

🤖 This is the AFRC’s first animated video produced entirely with artificial intelligence (AI), with both visuals and voice-overs generated by AI. As we encourage the profession to explore AI, the AFRC is also actively applying AI to support their own workflows and publication production.

Chapters 0:00 Introduction 0:44 How Does GITC Relate to an Audit? 2:12 Understanding GITC Through an Everyday Example 2:51 Implications of GITC Deficiencies 3:40 Grouping GITC Into Three Main IT Processes 4:18 Understanding GITC: Three Questions to Ask 4:48 Understanding GITC Is Only the Beginning

Further Reading The episode also discusses the relationship between GITC and the reliability of IPE. To learn more about the considerations when auditors use IPE as audit evidence, please refer to: 📘 https://www.afrc.org.hk/f/otherpublication/1213/Checkpoint-Information_Produced_by_the_Entity_for_Use_as_Audit_Evidence.pdf

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