Auditoria informática al GAD Municipal de la ciudad de Riobamba, provincia de Chimborazo del período 2014

Abstract

In this research work a Computer Auditing was conducted to the Municipal Decentralized Autonomous Government (DAG) of the city of Riobamba, Chimborazo Province during the period 2014, with the objective of evaluating the efficiency and effectiveness of computing resources. The computer internal control system assessment was carried out by applying the five components of COSO 1 in order to analyze the level of risk and confidence resulting from the questionnaires made. Indicators of efficiency, efficacy and safety of the computer area were developed in the analysis of critical areas, and the main finding were identified, the most important thing was that the Municipality of Riobamba does not comply with the Internal Control Standards of the Controller General of the State putting up the integrity, security and availability of software assets at risk. The entity is not provided with a Contingency Plan to counter the computer risks, also it was established that procedures, tools or techniques are not applied to reduce the occurrence which may affect the integrity of information and computer equipment causing also the loss of important information due to computer system failures. It is recommended to the Directors of the Municipality comply with and make comply the standards of Control of the Comptroller General of the State, specifically the section 410 which deals with the information technologies, as well as installing safety devices for protection of systems, to managers who must design and implement a contingency Plan with the aim of safeguarding the software assets when there are emergencies or failures in computer systems, it is suggested to the director to establish procedures, tools or techniques that reduce the occurrence and impact of the computer risks, the same ones that will have to be documented and socialized by the technical staff of the Municipality.