“Propuesta de la aplicación de la auditoría informática como herramienta de mejora en la gestión de las MIPYME´S”

Abstract

Countless advances in ITC's (Information Technology and Communication) and their subsequent use in specific activities could contribute to an organization's success; however, in another point of view, these could also increase the probabilities of the emergence of problems and conflicts in processes' operation. Software engineering models are advancing towards standards that are able to systematically organize and predict projects' development, where MSMES are establishing standards in their related methods. Therefore, the objective of this research is to analyze the level of software auditing implementation in Ecuadorian MSMES through an analysis for a systematic overview that includes a tool to improve the management of MSMES; this study describes how important computer auditing is as a strategy to achieve different organizations' objectives. In addition, the results are reviewed and information that allows describing a improved use of computer auditing tools for the control and constant improvements obtained from the analyzed studies. There related studies on the use of this type of audit in MSME's in Ecuador, showing that computer auditing not only provides controls but also business monitoring, leading to a decrease in the loss of information.