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

Abstract: For this research, during the 2013 period I conducted a comprehensive audit of the information technology administration of the Municipal, Decentralized, and Autonomous Government (GAD) of Riobamba Canton. This audit permited me to evaluate how the canton has fulfilled and applied the Group 410 Regulations for Internal Control regarding information technology issued by the General Comptroller's Office of Ecuador. I began my audit with administrative planning. This is phase that gave me a preliminary look at the situation. Based on this initial data, I assessed the current situation of regulatory compliance. In addition, I established the procedures to be used during the audit. After that, I conduced audits of the financial, management, and internal control functions using questionnaires. I obtained a sufficient amount of reliable and pertinent data for each of the auditing phases. Finally, I clarified my findings, i.e., I defined the weaknesses of each function. As a result, I prepared a final report of the comprehensive audit that includes commentaries, conclusions, and recommendations to facilitate timely and appropriate decision-making. This document represents the final phase referred to as the "Results Report."