Auditoría informática a la Cooperativa de Ahorro y Crédito “Educadores de Chimborazo” Ltda. de la ciudad de Riobamba, período 2018

Abstract

A computer audit was carried out at the Cooperativa de Ahorro y Crédito "Educadores de Chimborazo" Ltda.(COAC), located in Riobamba city, term 2018, through the information issued by the facilitating institution, in order to obtain the level of reliability and the degree of efficiency of the technological resources available in the organization, reviewing the compliance with the basic rules of Internal Control. Through the labor relationship the necessary information was collected through the use of internal control questionnaires, the observation and interview of the organization's employees; the control system applied the internal control system COSO II, obtaining the findings where the recommendations are found with solutions described and based on the Quality Standard ISO 27002, reducing the risk of control. In the presentation of results it is evident the lack of processes due to system interruptions, lack of an asset insurance contract, lack of communication of security policies and the lack of resources for the improvement of equipment, which causes out-of-date and economic losses. As a recommendation to the organization, it is required to make a contract with an authorized audit firm, which allows to provide an in-depth evaluation of the situation of the COAC within the Information Systems to promote the development and improve the management of the company.