Auditoría Informática al Gobierno Autónomo Descentralizado Municipal del cantón Guano, provincia de Chimborazo, período 2015

Abstract

This research consited in a Computer Audit to the Municpal Decentralized Autonomous Government of Cantón Guano, province of Chimborazo, period 2015,to measure the degree of efficiency, effectiveness and security that has the staff to manage the information and computer equipment The methodology qualitative quantitive was used, because this research applied methods, techniques and tools of the audit for the development of computer audits, this consisted of four phases: in the planning details the program of work, interview with the Mayor and chief of information and communication technologies (ICT's),previous visit to the facilities, the legal basis for which is governed the departament of the ICT’s and the memorándum of planning. Indicators of efficiency, efficacy and safety of the computer área was developed in the analysis of critical áreas, and identified the main findings; the most important was that municipality of Guano does not comply with the Internal Control Standards of the Comptroller General of the State (CGE), which puts at risk the integrity, security and availability of its information assets. It recommended to the Mayor of the Municipality to carry out and enforce the rules on control of the Comptroller General of the State (CGE), specifically the section 410 which is about the information technologies, in addition to installing safety devices for the protection of the computer systems.