SAP ITGC (Information Technology General Controls) review refers to the assessment of the controls that govern the access, processing, and storage of data within SAP systems. ITGC reviews are conducted to ensure that an organization's IT controls are adequate and effective in mitigating risks associated with information technology systems. The objective of an SAP ITGC review is to identify control weaknesses in the IT infrastructure that may impact the reliability, integrity, and security of the data processed by the SAP systems.

SAP ITGC reviews are essential for organizations because they help to ensure the integrity of data processed by SAP systems. SAP systems are critical to many business operations and are used for a range of functions, including financial reporting, purchasing, inventory management, and human resources management. The data processed by these systems can have a significant impact on an organization's financial statements and reputation.

An SAP ITGC review typically covers the following areas:

1. Access Controls: Ensuring that access to SAP systems is appropriately restricted and monitored to prevent unauthorized access.
2. Change Management: Ensuring that changes to SAP systems are adequately controlled and documented to prevent unauthorized or inappropriate changes.
3. Segregation of Duties: Ensuring that access to sensitive SAP functions is adequately segregated to prevent conflicts of interest and fraud.
4. Data Backup and Recovery: Ensuring that data processed by SAP systems is adequately backed up and recoverable in case of a disaster or other unexpected events.
5. System Configuration: Ensuring that the configuration of SAP systems is appropriate and secure to prevent unauthorized access or processing.
6. Monitoring and Reporting: Ensuring that SAP systems are appropriately monitored and that exceptions are reported in a timely manner to enable corrective action.

Overall, an SAP ITGC review is essential for organizations to ensure the reliability, integrity, and security of data processed by SAP systems. By conducting an SAP ITGC review, organizations can identify and address control weaknesses and improve the effectiveness of their IT controls.