Auditoría informática al Gobierno Autónomo Descentralizado Municipal del cantón Colta, provincia de Chimborazo, período 2015

Abstract

The informatics audit carried out to the Municipal Autonomous Decentralized Government of Colta canton in Chimborazo province during the period 2015, has as main objective to evaluate the efficiency and effectiveness in the appropriate use of computing resources. For the evaluation of the informatics internal control system there were applied the five components of COSO I. It was in order to analyze the risk and the confidence of the institution. In the execution of the audit carried out to the institution, efficiency and effectiveness of informatics área were made. Thus, there determined the main findings, being the most important that the institution does not accomplish whit the Internal Control Standards of the General controller of the State, in especial whit the group 240 which talks about information and communication. This situation puts the institution in danger of posible prohibitions. As well was determined that the insitution does not have a computer training plan for the proper management and security of computer equipment. Additionally the institution does have a plan of contingency to safeguard the facilities and the computer equipment in case of any risk. It is suggested to the Municipal Autonomous Descentralized Government of Colta to fulfill with the Internal Control Standards of the General Comptroller of the Sate. Another suggestion is that the institution should desing a Computer Training Plan for the correct management of the computer resources by the personnel. Finally to implement a contingency plan to safeguard both hardware and software assets.