Examen de Auditoría Integral a la Gestión de Tecnologías de la Información del Gobierno Autónomo Descentralizado Municipal del Cantón Riobamba, correspondiente al período 2013

Abstract

This research involves an examination of Integral Audit Management Information Technology of the Autonomous Government Decentralized Municipal Riobamba Canton for the period 2013, same which will assess the implementation and application of Internal Control Standards Group 410 Information Technology issued by the Comptroller General. The audit process starts with the planning stage where preliminary knowledge and a diagnosis is performed to determine the current situation of the area to be examined, likewise, establishing procedures performed during the exam. Subsequently, the financial assessment, risk management, internal control and compliance is performed by applying questionnaires, sufficient competent evidence is obtained from each of the audit procedures, plus the findings, which are the weaknesses of the entity are defined. As a result of the process carried out, the final report of comprehensive audit, which includes comments, conclusions and recommendations aimed at timely decisions are made is this the document evidencing the final phase called, communication of results