Auditoría informática a la empresa repuestos Secaira Naranjo Miguel Arnulfo de la provincia Santo Domingo de los Tsáchilas, periodo 2021

Abstract

The computer audit of Repuestos Secaira Naranjo Miguel Arnulfo company, located in Santo Domingo de los Tsáchilas province, was carried out during 2021. This audit aimed to assess the level of control and security in managing information and using computer resources. The methodology used was qualitative and quantitative approaches, employing techniques such as interviews, surveys, observations, and literature reviews and using specific tools. The study population consisted of the company’s operational and administrative personnel, with 12 individuals. The results obtained from applying the COSO II internal control questionnaires revealed various deficiencies caused by the lack of a control system to ensure information security and proper management of technological resources. The computer audit identified significant findings, including the absence of security mechanisms for the IT department, insufficient training for staff in handling technological devices, lack of data backups, and failure to implement technical control standards for information security. Consequently, the computer audit was conducted to enable the company to make informed decisions to address the identified weaknesses in the facilities and the information control system. This computer audit would help safeguard the information against potential technological risks. It is recommended that the manager consider the conclusions and recommendations outlined in the audit report and share them with all employees. This information will facilitate the implementation of corrective and preventive actions to minimize risks and achieve the company's objectives