ITGC scoping and testing checklist (access/change/ops)

Create an ITGC scoping and testing checklist for {system_name}.

Inputs:
- System purpose and key reports feeding FS: {system_purpose_reports}
- Hosting model (cloud/on-prem): {hosting_model}
- Key interfaces: {interfaces}
- User roles and privileged access: {user_roles}
- Change management process: {change_process}
- Operations (backups, jobs, incident mgmt): {ops_process}

Output:
1) ITGC scope rationale (in-scope apps, key reports, key interfaces).
2) Testing checklist by domain: Access, Change, Operations—control objectives, evidence, sampling.
3) Common gaps and compensating controls.
4) Workpaper indexing suggestions.

Use SOX-friendly wording.