Auditoría informática al Gobierno Autónomo Descentralizado Municipal del cantón Colta, provincia de Chimborazo, período 2019

Abstract

The present study covered the development of a Computer Audit to the Autonomous Municipal Decentralized Government of Colta, located in the province of Chimborazo, period 2019, with the goal to detect deficiencies related to the management of the technological infrastructure of the institution, and also apply research techniques and instruments to demonstrate the degree of efficiency and effectiveness of processes in the technological area. The methodology that was applied to carry out the Audit process was through the Integrated Work Framework called COSO I, which allowed evaluating the management of resources through its structure constituted by five components, in addition, the verification of Norm 410 of the Norms of Internal Control of the Contraloría General del Estado with the application of a matrix with elements that demonstrate their degree of compliance, as well as the verification of the existing hardware and software, processes that allowed the detection of the most important findings: the lack of internal norms and policies for the use of technological resources as well as the lack of coordinated work between the Information Technology Unit and Communication and Administrative Management. Finally, as a conclusion, it was established the lack of protagonism of the Technologies Unit in decision-making processes within the institution, recommending that the independence on each relevant department can be guaranteed and give importance to the technological development, in order to improve services and safeguard information.