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

Abstract

In the present research work, an Informatics Auditor ship to the Autonomous Decentralized Municipal Government of the Penipe Canton, Chimborazo Province, 2013 period to measure the efficiency, effectiveness and security degree with which the staff handles the information and the informatics equipment. The methodology used for the development of the informatics auditor ship has four phases; in planning, the work program, the major interview, a previous visit to the installations, the juridical framework of the entity and the planning memorandum, are detailed. The informatics internal control system evaluation was carried out applying the eight of the COSO II to analyze the trust level from the questionnaires. In the analysis of critical areas, efficiency, effectiveness and security indicators of the informatics area were elaborated, and the main findings were identified; the most important was that the Penipe Municipality does not accomplish the CGE Internal Control Norms risking the integrity, security and availability of the informatics assets. The Municipality Directives are recommended to accomplish and make accomplish the CGE Control Norms, specifically the 410 section which deals with Information Technologies, installing, at the same time, the security devices for the protection of the informatics systems.