IT General Controls (ITGC) are controls that are common to IT processes, providing stable and effective operation of application controls. They cover fields like creation/acquisition of systems, SDLC Process, access control, backup, change control, etc.
SOX is a United States federal law, that sets requirements for improving the accuracy and reliability of financial disclosures of organizations trading on U.S. territory.
Considering that, an ISMS compliant with ISO 27001 can be one way to fulfill the requirements of SOX-ITGC.
However, being compliant with ISO 27001 would not enable you full compliance with SOX-ITGC, this could only be a part of your compliance effort.
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