Auditoría de sistemas informáticos, de la Compañía Hidalgo Broncano Cía. Ltda., ubicada en la ciudad de Riobamba, provincia de Chimborazo, durante el año 2012

Abstract

This research deaIs with the audit of Computer Science Systems to the company Hidalgo Broncano Co. Ltd in 2012, in order to assess the level of protection of hardware, software and computer system, as well as security of the infrastructure that it shelters, since today there aren't sufficient measures for safeguarding them, which is important to work efficiently and effectively. Evaluation and analysis of the computer system, hardware, software, physical security, logical security and infrastructure of Hidalgo Logic Broncano Co. Ltd was performed, by applying the COSO II methodology with regard to the aspect of the internal control, also questionnaires of internaI control, check list and an interview with the manager of the computer department were done in the execution of the audit, this process provided the necessary elements to finally issue a report that will improve the integrity, confidentiality and reliability of the computer system, since it is an essential feature for decision-making of senior management. An adequate internal control structure hasn't been defined in the Computer Department of the company Hidalgo Broncano Co. Ltd, with respect to the activities that tend to minimize the risks to which are exposed, therefore the conclusions and recommendations were issued in order to implement corrective actions to the weaknesses found in the evaIuation of internal control, critical areas identified during the course of the audit, all of this with the objective of working more productively.