Propuesta de un sistema de control interno informático para los laboratorios de computación de la UACE de la UTMACH.

Abstract

The security of the computer environment, from all its points, has become an inherent necessity of the successful administrative process. The lack of evaluation and updating of internal control processes has generated a series of complications and conflicts, which has resulted in inconsistency, in the smallest of cases, to an irreparable loss of critical information, on which important decisions are based. for the proper functioning of an organization, which is why it is considered extremely important to redefine effective control processes and the consequent development of policies to achieve the objectives of an efficient and reliable information environment. For the development of the present investigation, it began with the compilation and analysis of the different frameworks to apply a computer audit, in addition, it will proceed to study and analyze the strategies and principles of financial administration from the computer point of view, which they have been used to protect and safeguard the assets, in addition to evaluating the planning, organization and current situation of the Information Systems of the Technical University of Machala, focusing on strategies, tactics and information technology infrastructure. Subsequently, the internal computer control methodology will be generated where all the processes are detailed so that the computer area works in a correct manner and aligned with the current security standards.