Auditoría informática al mega infocentro del Gobierno Autónomo Descentralizado del cantón Riobamba, provincia de Chimborazo, periodo 2019-2020

Abstract

In this research work, a computer audit of the Mega Infocenter of the Decentralized Autonomous Government of the canton of Riobamba, province of Chimborazo, period 2019 - 2020 was carried out. The main objective was to evaluate the state of the resources and computer systems, and the level of physical and logical security of the technological infrastructure of the Mega Infocenter. For its development, the internal control system of the Infocentro was evaluated based on COSO I, the application of the Technical Norm 410 of the General Comptroller's Office of the State regarding Information Technologies, for institutions that have or manage resources for public use, becoming the legal basis for developing and basing the findings in the Final Audit Report, obtained in the audit process through the application of the working papers such as, for example, the narrative cards of the preliminary visit and the interview to the Director of the Department, the internal control questionnaire, the SWOT analysis, the correlation matrix FO and DA, the analysis and weighting of internal and external means. The hardware and software inventory of Infocentro's computer resources was also prepared to determine the level of efficiency and effectiveness of the controls within Infocentro to ensure that its operations, processes, and procedures are timely and adequate. This resulted in inefficient control by the authorities, the main findings being those highlighted in the Final Audit Report. After the three phases of this IT audit, such as planning, execution, and communication of results, the Final Audit Report was issued with all the observations, errors, inconsistencies, and shortcomings that are necessary to make timely decisions through strategic IT plans or projects, to ensure the security of the IT resources of the Mega Infocentro Riobamba. It is recommended that the fourth phase of the audit, follow-up, be applied to supervise and monitor that all the inconsistencies that have arisen in the process are resolved or that immediate corrective actions are taken