Auditoría informática a la Unidad de Tecnología Información y Comunicación del Gobierno Autónomo Descentralizado Municipal del cantón Guamote, período 2014

Abstract

The objective of this project was to carry out a Computer Auditing at the information and Communication Technologies Unit (ICTU) of the Decentralized Autonomous Government (DAG) from Guamote Canton. To improve both quality and security of the information, verifying the compliance of legal regulation, regulatory requirements, and applicable regulations in order to implement the activities inherent to the Information and Communication System. For this research techniques for collecting data were used such as: interviews, direct observation and surveys applied to all the personnel who have a computer equipment, obtaining both a clear situation in the (ICTU) and the problems which have existed in the Unit. This research has been developed applying Computer Auditing phases and the COSO method in order to establish the compliance level of the Internal Control Standards by The Comptroller General of the State. The Computer Auditing realization will be useful for the (DAG) Municipality of the Guamote Canto. With recommendations proposed in the final report could offer solutions to the deficiencies encountered, in order to improve the use of the technological resources efficiently and effectively.