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Some IT systems process information that is not reflected in the financial statements. For example, an organization may have a sales and marketing system that tracks lead generation, customer contact information, and purchase history. IT general controls that affect the functioning of this system may or may not be included within the scope of an evaluation of financial reporting controls, depending on how management uses the information generated by the system.

For example, management and the sales team may use the information only to manage the sales process, in which case the sales system is not important to the financial reporting process. Or management may use the information generated from the sales system to monitor financial results, generate financial information, or perform some other control procedure.

For example, information in the sales system could be used to:

 Calculate bonuses to salespeople, an amount that is reported in the financial statements.

 Generate a key performance indicator, which management uses to identify anomalies in the accounting records or financial statements.

 Generate nonfinancial information, which management uses in its monitoring process.

General controls related to nonfinancial systems may be included in management’s evaluation if the risk of failure of the control is significant. If the risk is small, then the system can be excluded from the scope of the evaluation.