Auditorias

Elvis Rene Lugo Cortes

Leidy Jhoana Rodriguez

Andres Felipe Moreno

9th semester software engineering student

UNINPAHU

Objectives:

* Asset protection and data integrity objectives.

* Control and verify all computer standards applied by the organization.

* Examine the proper use of the organization's computing resources

Introduction:

The audit is one of the applications of the scientific principles of accounting, based on the verification of the estate records of the estates, to observe their accuracy; however, this is not its only objective.

Its importance is recognized since the most remote times, having knowledge of its existence already in the distant times of civilization. Finally, it focuses on the computer audit, its objectives, importance and the symptoms of the need for a computer audit within an organization.

History and evolution of the audit

In its oldest origin, the audit is an activity that was created as an application of accounting principles, based on the verification of the estate records of the estates, to observe their accuracy. Its importance was recognized from the most remote times. For example, its existence dates back to the time of the Sumerian civilization and the Aztec people. The audit, in its most primitive and simple form, arises when a people or social nucleus subjugates or dominates another, through politics, religion, economics, science, or as was the most common way in the past, by force. Thus, the people or the social community were forced to pay a tribute to whoever dominates it.

History and evolution of the audit

the Audit goes back to the years 3,300 BC, in the great civilization of the Sumerian people, in ancient Mesopotamia, the current State of Iraq; place where great temples were built, which were used as places to collect tributes (Taxes) and centers for the administration of their wealth, which, due to their large volume, required an adequate and orderly control of the registration of files, as well as the registration so that they were accurate by the experts of the time, an example of this is that in the place known as Lagas, their reports and reports were made on clay tablets.

History and evolution of the audit

the Audit goes back to the years 3,300 BC, in the great civilization of the Sumerian people, in ancient Mesopotamia, the current State of Iraq; place where great temples were built, which were used as places to collect tributes (Taxes) and centers for the administration of their wealth, which, due to their large volume, required an adequate and orderly control of the registration of files, as well as the registration so that they were accurate by the experts of the time, an example of this is that in the place known as Lagas, their reports and reports were made on clay tablets.

software audit history

watch video:

https://www.youtube.com/watch?v=0ouOSTiMEhM

audit types

audit Specialized in Computer Systems

Computer Audit

• Computer Audit

• Audit without the Computer

• IT Management Audit

• Audit around the computer

• Systems security audit

• Audit of network systems

• Audit to the computer system

• Security audit of computer systems

• Comprehensive audit of computer systems.

• ISO 9000 audit of computer systems

• Outsourcing Audit

• Ergonomic audit of computer systems

Internal control

Internal control is an expression used to describe all the measures taken by the owners and directors of companies to direct and control the employees.

It can also be said that it is a set of elements, rules and procedures to achieve, through effective planning, execution and control, the efficient exercise of management, to achieve the goals of the organization.

Components of internal control

- Control Environment

- Risks evaluation

-Control Activities

-Information and communication

-Supervision or Monitoring

Principles applied to computer auditing

• PRINCIPLE OF BENEFIT OF THE AUDITEE

• QUALITY PRINCIPLE

• CAPACITY PRINCIPLE

• PRECAUTIONARY PRINCIPLE

• PRINCIPLE OF PROFESSIONAL BEHAVIOR

• PRINCIPLE OF CONCENTRATION AT WORK

• PRINCIPLE OF TRUST

• PRINCIPLE OF SELF-CRITERIA

• PRINCIPLE OF DISCRETION

• PRINCIPLE OF ECONOMY

• PRINCIPLE OF CONTINUING TRAINING

• PRINCIPLE OF STRENGTHENING AND RESPECT FOR THE PROFESSION

• PRINCIPLE OF INDEPENDENCE

• PRINCIPLE OF SUFFICIENT INFORMATION

• PRINCIPLE OF MORAL INTEGRITY

• PRINCIPLE OF LEGALITY

• PRINCIPLE OF FREE COMPETITION

• PRINCIPLE OF NON-DISCRIMINATION

• PRINCIPLE OF NON-INTERFERENCE

• PRINCIPLE OF PRECISION

• PRINCIPLE OF APPROPRIATE ADVERTISING

• PRINCIPLE OF PROFESSIONAL SECRET

• PRINCIPLE OF TRUTH.

• PUBLIC SERVICE PRINCIPLE

Responsibilities of the administrators and the auditor

The computer auditor must be a person with a high degree of technical qualification and at the same time be integrated into the business organizational currents. It is responsible for carrying out the following activities:

• Verification of the internal control of both the applications and the IS, peripherals, etc.

• Analysis of the administration of Information Systems, from a point of view of security risk, administration and effectiveness of the administration.

• Analysis of the integrity, reliability and certainty of the information through the analysis of applications.

Responsibilities of the administrators and the auditor

• Audit of the operational risk of the information circuits

• Analysis of information risk management and implicit security.

• Verification of the level of continuity of operations

• Analysis of the state of the technological art of the revised installation and the business consequences that a technological gap can cause.

conclusions

We realize the importance of the topics that were investigated, we see how Computer Auditing is the process of collecting, grouping and evaluating evidence to determine if a computerized system safeguards assets, maintains data integrity, effectively carries out organizational goals and efficiently use resources.

bibliography

• https://diferenciaentreuncontadroyaditor.blogspot.com/2019/02/historia-de-la-auditoria-mundial.html

• https://www.mheducation.es/bcv/guide/capitulo/8448178971.pdf

• https://es.slideshare.net/CAROLINALTAMAR/trabajo-de-auditoria4-autoguardado

• http://grupoinformaticoutesa.blogspot.com/2016/11/historia-de-la-auditoriaque-es-la.html

• https://www.timetoast.com/timelines/historia-de-la-auditoria-informatica

• https://sites.google.com/site/auditoriaeninformaticacun/concepto-de-auditoria/principios