This module allows participants to reflect on the impact general IT controls have on the audit plan as a whole and presents a logical process auditors can use to comply with professional standards requirements for IT general controls. Classroom discussions will emphasize the importance of digital fluency as it pertains to understanding the IT environment of companies. Finally, through a 3-part case study, participants have the opportunity to see how the audit plan can vary depending on the general IT controls in place at each client.