Auditoría informática a la Unidad Educativa Fiscomisional “San Vicente de Paúl” del cantón Riobamba, provincia de Chimborazo, períodos 2016-2017

Abstract

The present investigation, Computer Audit to Unidad Educativa Fiscomisional Vicente Paul Canton Riobamba, Province of Chimborazo, periods 2016-2017, arises with the purpose of protecting the use of computer equipment, increasing its useful life and improving the processes and policies of the institution through the application of audit techniques and procedures. For the research, surveys were carried out aimed at senior managers and users of the area as teachers and students. So also, an interview with the rector and the technician in charge. In addition, the preliminary planning that gave a clear vision of the current situation of the company, the planning specifies that it is the execution of the audit in which internal control questionnaires were applied based on the COSO I method. The results obtained were the lack security of computer equipment, inadequate administration, lack of software update. The Unidad Educativa Fiscomisional "San Vicente de Paul" does not have an internal computer control system due to ignorance of the norm and the benefits that this can bring, which causes inefficient internal control and noncompliance with the norm. It is recommended that the executives of the institution implement an internal computer control system that supports the activities and the physical and logical security of the area, in order to achieve better results in computer management.