Auditoría informática al Gobierno Autónomo Descentralizado Municipal del cantón Alausí, provincia de Chimborazo, período 2013

Abstract

The present research was carried out a computing audit at Decentralized Autonomous Municipal Government in Canton Alausí, Chimborazo province, during 2013, it will permit identify the shortcomings that owns the entity in terms of technological application concerns based on Internal Control Standards issued by the Comptroller General. The research techniques were used as observation, questionnaires, interviews and surveys, which could collect the information sufficient to determinate weaknesses that owns the entity and were analyzed on a sheet of findings. In determined the absence of manual functions in stating that policies and procedures governing the activities related to information technologies. It concluded that the entity fails to Standard 410-11 Internal Control policies and procedures. It is recommended to define and communicate clear and accurate manual functions so that employees do not perform functions other than your work area.