Auditoría informática a la Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda., del cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

The computer audit to COAC Fernando Daquilema Ltda., from Riobamba canton, Chimborazo province, period 2015, is carried out in order to detect internal control failures established in information and communication technologies. For its development, internal control questionnaires, generally accepted auditing standards, were carried out. The COSO III method was used, which allowed the collection of information to find critical points which were summarized in the audit report, allowing for the first time a complete evaluation, both administrative, operational, strategic, control and legal aspects where it was identified the lack of procedures and policies for the IT department. The transaction processing system is not audited. an insufficient physical factor for technology teams, a cost-benefit has not been considered to change or improve the cooperative´s systems, which affects the efficiency and effectiveness of institutional performance. It is recommended to perform computer controls, since it is one of the main assets of any company, as it provides useful information for decision making.