Auditoría informática a la empresa Master Technology, cantón Quito, provincia de Pichincha

Abstract

The present research work applied to the Master Technology Company, located in Quito, Province of Pichincha, term 2019, was aimed to value the integrity, confidentiality and availability of resources, computer equipment and its information through the use of methods, techniques, standards and computer auditing tools for the company. The execution of this study was carried out in 3 stages: planning, execution and communication of results through the methodology of the internal control questionnaire COSO II, established by 8 components: controlling environment, setting goals, identifying events, risk assessment, response risk, control, communication and supervision activities, which allowed the detection of findings to determine the level of risk and confidence, the condition, criterion, cause, effect, conclusion and recommendation for each anomaly found in the COSO II. Through these components, relevant aspects were found such as: the absence of information backups, lack of insurance policies, computer software that fails to what the company needs, the absence of rules and regulations to help the operation and control of the computing resources. All of the findings were presented in stage 2 of the audit process which is the execution. To complete the investigation work, a report was issued, which shows in a concrete and transparent way the opinions and recommendations as the implementation of an Information and Communication Technologies Area to eliminate the problems identified during the audit process in order to make appropriate and effective decisions for the successful development of the company.