Examinando por Autor "Rodríguez Sánchez, Jennifer Maribel"
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- ÍtemAcceso AbiertoLa auditoría y la evualuación de control interno en el área TI en la entidades públicas del Ecuador(Universidad Católica de Cuenca., 2021) Rodríguez Sánchez, Jennifer Maribel; Villarreal Chérrez, Tania Maricela; 0302898317; ., .This article proposes a practical guide to perform IT management audits, which allows the audit professional to incorporate a methodology to successfully carry out the evaluation of the components of a management system in different areas, based on best practices and current Ecuadorian legislation. In the research, the Ecuadorian Government Auditing Standards issued by the Comptroller General of the State as control bodies in the Ecuadorian state were collected, as well as internal control standards and the international framework for auditing management systems - ISO 19011 :2011, an analysis and a collation of the standards was performed, determining the overlaps and important points. Subsequently, with the development of the research, the elementary steps to perform an audit are described, from the stage of organizational compression to the follow-up of the implementation of the recommendations. We note that, with proper planning, it provides us with clear guidelines and directives for the execution and communication of the findings identified in the audit exercise, whose result in the final repott results in the continuous improvement of IT management.