Auditoría informática al Gobierno Autónomo Descentralizado Municipal de Chambo, provincia de Chimborazo, período 2012

Abstract

This research work is an Informatics Audit to the Decentralized Autonomous Municipal Government of Chambo, Chimborazo Province, Period 2012, it was made in order to determine appropriate measures and controls in Management of Information Technology supported by the implementation of Internal Control Standards, applied to the technologies of information issued by the State General Comptroller, through the COSO method. Different research methods such as narrative method, descriptive, direct observation, surveys, interviews, which allowed to obtain accurate, reliable and timely information, which allowed us to establish the current situation of the Decentralized Autonomous Municipal Government of Chambo were used. Internal control questionnaires were applied for each of the components of the Subgroup 410 which establishes the State General Comptroller, through which inconsistencies were found in the management of information technology to mitigate the level of risk identified, it was developed an improvement plan which is detailed in the Phase III final audit report, whose implementation by departmental managers will greatly assist in the fulfillment of the standards analyzed. The recommendations made in this audit report were made with the purpose that the necessary corrective actions are taken, to the benefit of the departmental growth and therefore the growth of the Decentralized Autonomous Municipal Government of Chambo.