Auditoria informática a sistemas contables y su incidencia en el desarrollo de las Pyme´s en la ciudad de Machala.

Abstract

The digital age is characterized by revolutionizing the basic conceptions of society, including the way in which daily activities are carried out and incorporating additional benefits to the manufacturing process, such technologies bring with them a duality facilitating potentials as risks inherent in computer systems. SMEs are the economic engine of Ecuador, thanks to its diversity and integrity with all fields of knowledge, as well as being in full development, including new methods and processes to achieve competitiveness; where they mostly support their organizational infrastructure in computer systems to streamline procedures, tasks, reduce overhead and increase profits; this paper analyzes the processes and activities of computer auditing related to accounting tasks, describing how SMEs use digital benefits to control, manage and optimize their qualities; It also tells how they use different management standards when managing accounting through computational means, what tools they use, what advantages or disadvantages they express for institutional growth; the analytical-synthetic methods, documented research and inductive deductive in exploratory form are applied to organize, interpret and process information in order to solve the problem of identifying the relationships between IT audit / management in SMEs, within the local context focused on the city of Machala.