GUÍA PRÁCTICA PARA REALIZAR AUDITORÍA A LA GESTIÓN DE TECNOLOGÍAS DE LA INFORMACIÓN CON ENFOQUE EN EL CONTROL INTERNO EN LAS INSTITUCIONES DEL ESTADO ECUATORIANO.

Abstract

This article proposes a practical guide to perform IT management audits, which allows the audit professional to incorporate a methodology to successfully carry out the evaluation exercise to the components of a management system in different areas, based on best practices and current Ecuadorian legislation. The research included the Ecuadorian government audit standards issued by the state comptroller general as control bodies in the Ecuadorian state, as well as internal control standards and the international framework for auditing management systems - ISO 19011 : 2011, an analysis and a comparison of the rules was made, determining the coincidences and the important points. Subsequently, with the development of the research a guide is proposed, whose stages describe the elementary steps to perform an audit, from the organizational compression stage to the follow-up of the implementation of the recommendations. We note that with adequate planning, it provides us with clear guidelines and guidelines for the execution and communication of the findings identified in the audit exercise, the result of which in the final report results in the continuous improvement of IT management.