Auditoría informática de las Tecnologías de la Información y Comunicación en el Gobierno Autónomo Descentralizado Municipal del cantón Guano, provincia de Chimborazo, período 2014

Abstract

The purpose of the current research is to carry out an “ITCS Computing Audit for the Municipality of Guano, Chimborazo Province, during 2014” in order to establish the accomplishment of Internal Control Norms emitted by the General Comptroller of the State, group 400 belonging to Control Activities and group 410 to Information Technology. The current Computing Audit was carried out with the use of internal control questionnaires and risk level determination in order to establish and analyze the normsaccomplishment regarding to logical security, physical security, correct use and technological resources administration, so the audit report provides information about findings such as: lack of policies and procedures, lack of emergency plans, inadequate use of computing equipment for the computing management as well as the poor management of technological resources. It is recommended to establish safety measures, define emergency plans, carry out maintenance plans, establish training plans, identify the computing área in its functional chart, establish safety measures in order to keep information technologies safe without evaluating the operational level of the technological área in the institution so that the employees can make right decisions for the correct development of the computing área of the institution.