Auditoría informática a Metrisa Metropolitana Riobamba Clínica de Servicios Médicos Especializados S.A., de la ciudad de Riobamba, provincia de Chimborazo, período 2018

Abstract

This degree work called “Computer Audit to Metropolitan Metrisa Riobamba Clínica de Servicios Médicos Especializados SA, of the City of Riobamba, Province of Chimborazo, 2018 period”, has been carried out to detect flaws in the use of Information Technology and Communication in the institution. For its execution, research methods, techniques and instruments were established that were used to collect the information necessary for the development of the research; in which interviews were applied to the General Manager and internal control questionnaires based on COSO III necessary for the development of the IT Audit, which includes four stages, starting with preliminary planning, specific planning, execution and communication of results through the issuance of the audit report; and, additionally, a manual of functions that helps in the correct handling of information and computer resources will be presented; what was determined that the person responsible for ICTs does not have the appropriate profile for the management of computer resources, in addition the company does not have a contingency plan, the Administration has no knowledge of the performance of IT; Therefore, it is concluded that the execution of the Computing Audit to Metropolitan Metrisa has allowed for the first time the full evaluation of the Internal Control System detecting failures within the Information Technology. It is recommended to carry out a Computer Audit at least once a year with the purpose of having an evaluation tool that allows detecting flaws in the use of Information and Communication Technologies.