Aplicación de herramientas tecnológicas para la evaluación del Control Interno Informático

Freddy Enrique  Triana Litardo; Jefferson Xavier  Bravo Salvatierra; José Nolberto  Macías Véliz

Authors

Freddy Enrique Triana Litardo
Jefferson Xavier Bravo Salvatierra
José Nolberto Macías Véliz

Keywords:

internal computer control; process; CAAT; Technological tools; internal audit.

Abstract

Internal computer control audits are a priority for large, medium and small companies in Ecuador, for this reason techniques and methodologies have been developed to manage Information Technology (IT) audits, in order to prevent the spread of threats and risks within organizations. This document analyzes internal computer control in Ecuadorian institutions, and proposes a procedure for the systematic performance of internal audits for the evaluation of internal computer control, based on the use of technological tools. In the present investigation, a procedure is proposed for the evaluation of the internal computer control of the Ecuadorian institutions, making use of technological tools. The proposed procedure consists of 4 main activities: Planning, Support, Execution and Report. These activities have been defined to evaluate the internal control in the institutions of Ecuador. The activities are planned to be carried out by a team of internal auditors. A survey was conducted on 9 IT audit experts. The proposed procedure was evaluated by the internal auditors as Very suitable to be implemented in Ecuadorian institutions.

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