Auditoría informática a la empresa Servisilva Cía. Ltda. del cantón Francisco de Orellana, provincia de Orellana, período 2020

Abstract

The fundamental purpose of this research was to conduct a computer audit of the Company Servisilva Limited Company from the province of Orellana, located at Km 7 ½ Vía Lago Agrio, from January 1 to December 31, 2020. The computer audit developed in this research aimed to get involved with the management procedures and use of the company's technological equipment. In addition, surveys addressed to the administrative, operational and personnel in charge of the systems area were necessary, as well as visits and direct observation. This process led to knowing the current situation of the company. Other essential aspects involved using internal control questionnaires by the COSO II method, which made it possible to identify findings, such as a lack of a strategic IT plan, lack of security in the systems area where the server is located, lack of a contingency plan to safeguard the technological equipment and internal control, and finally, the evaluations in Servisilva Limited Company need to be performed. For this reason, by issuing an audit report, it is recommended that the authorities and personnel in charge of the systems area develop methods and plans that provide security to the technological equipment and safeguard the reliability and integrity of the organization's information so that preventive and corrective measures are taken for the benefit of the development of the company Servisilva Cía. Ltd