Auditoría informática a la Unidad de Tecnologías de la Información y Comunicación del Gobierno Autónomo Descentralizado Municipal del cantón Loreto, provincia de Orellana, período 2018

Abstract

In the present work of investigation the Computer Audit to the Unit of Technologies of the Information and Communication of the Descentralized Autonomous Municipal Government of the Canton Loreto, Province of Orellana, Period 2018 was carried out; with the purpose of evaluating the levels of efficiency, effectiveness and security in the handling of the information and computer resources. For the development of the audit, the Integrated Internal Control Framework COSO I was applied, as established by the State Comptroller General, which served as the basis for the internal control questionnaire to identify the relevant findings that effect the reliability, integrity and confidentiality of information: and was analyzed through efficiency, effectiveness and budgetary indicators to determine the reasonability of the operations of computer management, in terms of appropriate use of computer resources and information security. As a result of the research process, findings were identified such as the lack of an Computer Science Audit strategic plan, the lack of physical and logical security manuals, the lack of security cameras, the lack of a precision air-conditioning system, and the lack of regulations regarding the design and installation of the Data Processing Center. At the conclusion of the phases of the Computer Science Audit, a report was issued recommending to the Mayor, the Municipal Council and the technical staff in charge of the Information and Communication Technologies Unit to propose and execute projects that would help safeguard the institution’s technological resources.