Auditoría informática al sistema de gestión de indicadores de acreditación de la Facultad de Administración de Empresas -ESPOCH, de la ciudad de Riobamba, provincia de Chimborazo período 2019

Abstract

The purpose of this research work was to conduct a computer audit of the Accreditation Indicators Management System of the School of Business Administration - ESPOCH, in the city of Riobamba, Province of Chimborazo, period 2019, through the application of the stages of the audit process to demonstrate the level of efficiency of the computer system. For the development of this work, different research techniques and instruments were used such as direct observation and an interview with the creator of this computer tool to obtain the necessary and reliable information on the current situation of the institution. For the execution of the computer audit, historical information was obtained from the Escuela Superior Politécnica de Chimborazo and the School of Business Administration, then the internal control of the entity was evaluated through questionnaires based on COSO II to determine the level of risk and confidence that the entity has. We also proceeded to conduct a Check List of the system indicators and a comparative analysis of the reports of each of the careers in 2018 and 2019 where it could be determined that the documentation does not meet the parameters requested by the manual of the Direction of Evaluation and Quality Assurance. In the evaluation of the Check List, there is evidence without a signature and legality stamp, and there is no information loaded in the computer system, among others. Because of the above, it is suggested that the recommendations issued in the final report containing the main findings with their respective conclusions and recommendations be carried out, which will serve as a guide for decision making to ensure that the system supports the quality of the information loaded into the computer system.