Auditoría de sistemas informáticos en la Cooperativa de Ahorro y Crédito “Educadores de Chimborazo” Ltda., de la ciudad de Riobamba, provincia de Chimborazo para el período 2014

Abstract

This research work is an audit of the computer system at Savings and Credit Cooperative “Educadores de Chimborazo” Ltda. in the city of Riobamba, Chimborazo Province. The objective is to determine the reliability level of the compiled, processed and submitted information concerning the economy, efficiency and efficacy of technological resources. The goal is also to prove whether the cooperative complies or not with the elemental control regulations. The necessary information was compiled through different research tools such as interviews, observation and questionnaires; with these elements it was plausible to determine the evidences to support this work. Some of the most relevant observations detected were as follows: there is low application of permanent training plans for the use of communication and information technologies; the duty handbooks do not match technology interests; there is absence of a framework of risk management; the systems department is not being monitored by the internal audit office; the technicians infringe their responsibilities, there is lack of economic resources and support to some relevant aspects; there is some income that has not been registered in the system; and, there is no error observing as they occur. It is recommended that the Cooperative hires systems auditors that work for a well-known and certified audit company to make a good evaluation of their systems in order to consider the possibility to get a certification that guarantees the well management of the Cooperative transactions.