Auditoría informática al departamento de sistemas de la unidad educativa “San Felipe Neri” de la ciudad de Riobamba, provincia de Chimborazo, período 2018

Abstract

In the present research work, the computer Auditing was carried out to the Systems Department of the Unidad Educativa "San Felipe Neri" of the city of Riobamba, province of Chimborazo, period 2018; to evaluate the use and appropriate use of the Computer resources, as well as the security. To the methodology, the COSO I Internal ControlIntegrated Framework was applied, focused on verifying compliance with the Standards of the Comptroller General of the State, which served as the basis to develop the questionnaires. For the development of the IT Audit, we started with the preliminary knowledge of the Educational Unit through information-gathering techniques and procedures, such as surveys, interviews, observation, etc. The Internal Control of Information and Communication Technologies 410 standards, issued by the Office of the Comptroller General of the State, was taken as a reference. Therefore, findings were identified such as that the Systems Department does not have training plans and programs, the policies and procedures manual is outdated, they do not have a software inventory, the inventory of computer equipment is outdated, they do not have contingency plans describing the actions to be taken in case of computer emergencies. After the phases of the IT Audit, the report was issued in which it is recommended to the authorities of the Institution and the Systems Department Technician to verify and update the software and hardware inventories, also to review the internal documentation corresponding to the IT management.