Análisis de riesgos informáticos en el sistema contable Syscofin de la empresa Goldenshrimp S.A de la ciudad de Machala.

Abstract

Economic growth has gone hand in hand with technological development, which is why it has become a fundamental part for companies, in order to increase the efficiency of their commercial and financial activities. At present it is not conceivable that a company lacks computer resources, being necessary for entrepreneurs or entrepreneurs to become aware of the importance of computer systems to streamline organizational activities, as well as having greater control over them. Companies to exercise control of their work activities have accounting systems that are now computer-based, streamlining the accounting and financial activities of a company. However, being a computer asset, it has certain risks that could damage its security to the detriment of confidential information that the organization may have. This situation has led to the present investigation to analyze the risks in the SYSCOFIN computer platform of the company Goldenshrimp S.A. from the city of Machala. Making use of the descriptive methodology, bibliographic research techniques and the guidelines mentioned by the COSO standard, to establish the risk matrix of the accounting system.