Auditoría informática al área de pagaduría de la Unidad Judicial de la Familia, Mujer, Niñez y Adolescencia del Consejo de la Judicatura sede Riobamba, período septiembre 2015 - septiembre 2016

Abstract

The Computing Audit done for the area of “Pagaduría de la Unidad Judicial de la Familia, Mujer, Niñez y Adolescencia del Consejo de la Judicatura sede Riobamba”, was carried out with the purpose of evaluating the use of the computer equipment, facilities, software and materials for information processing. For the development of the audit, it was taken as reference the internal control standards related to Information Technology established by the “Contraloría General del Estado”, in addition to techniques and procedures that guarantee the veracity of the information. Internal control questionnaires and observation guides were elaborated that allowed to determine the inconsistencies that have affected the services provided by the institution. As a result it was obtained that the information stored in the “Sistema Único de Pensiones Alimenticias” (SUPA) is not reliable because there are errors that are detrimental to the attendees, the equipment is not properly maintained and delay the development of tasks, the area does not have adequate security measures, therefore there is the risk of having losses and the staff is not sufficiently trained in the use of the system. It makes the processes and achievement of goals difficult. It is a priority to take into account the recommendations presented in the final report to make timely decisions that allow the optimal development of the organization and therefore the judicial system.