Análisis de ventajas y desventajas de la aplicación de auditorías informáticas al sistema contable de la Utmach.

Abstract

This documentation addresses the field of accounting auditing through computer systems, as a derivative of the profession it is necessary to know the application of the regulations, the objectives of an audit, to know which and how to measure the variables that affect the financial statements. Contemporary society is characterized by the constant evolution of technology and science, especially in processes related to the treatment of information, especially in matters of transparency and integrity of monetary states, which reflect the solvency, liquidity and efficiency of the administration. The Technical University of Machala is a public institution responsible for training professionals, effectively managing fiscal resources and researching in the various fields of application for social welfare; but he is also responsible for accountability, consolidating large amounts of data or monetary flows in order to comply with Ecuador's legal specifications. The document has the objective of analyzing the advantages and disadvantages of the computer audit to the accounting system of the Utmach to boost the process through the office automation of the software. An analytical and inductive methodology is applied, building criteria based on a literary review to express the arguments that support the solution of the practical case.