Propuesta de un sistema de control interno informático para la sala de tutorías de la universidad Técnica de Machala.

Abstract

This research is essential for all public or private organizations, with or without profit that perform a large number of operations and therefore need or require the implementation of Internal Control Systems, which in turn ensures good management business In this sense, an Internal Computer Control System is proposed that allows the Tutoring Room of the Technical University of Machala to carry out or carry out its activities in an appropriate manner, complying with the policies, rules and procedures of that department. in order to safeguard the information and physical components available to them, through the use of a descriptive research methodology, obtaining bibliographic information from Scientific Journals, Books and ISO 27002: 2013 regulations. The purpose of this investigation is to expose the appropriate internal computer control system together with its policies and procedures; in turn, controls that help verify compliance with them, which will help minimize the risks of significant losses within the tutoring room and therefore obtain greater security of information.