Informática forense y auditoría gubernamental, una herramienta para la determinación de indicios de responsabilidad penal relacionados con delitos informáticos

Public resources are controlled in the CGE, through audits with detailed national and international techniques and norms in the MGAG and NEAG, in this way, due to the boom in the TIC’s, it is important that CGE implements forensic computer procedures to generate digital evidence that supports the commitment and subsequent sanction of illegal acts against state resources. However, the problem is that neither in the MGAG nor in the NEAG contain express regulations or computer forensic procedures, even though they are the tools that regulate the development of the governmental audit. The general objective of this work is to study the application of forensic computing in government audits as a tool for the determination of evidence of criminal responsibility related to computer crimes, in comparison with the practices of Mexico and Peru, identifying the TIC’s forensic analysis techniques, analyzing cybercrimes typified in the COIP on the basis of the MGAG, to finally explain how computer forensics would contribute to the auditing processes in the CGE. The methodology used was qualitative, using the documentary technique with secondary sources for the collection of information, which was obtained in the organizations under study as in the printed and digital resources related to the subject under study, within the framework of the investigation line entitled Administration and Public Management, of the Center of Government and Public Administration of the IAEN, in accordance with axis 3 More Society, Better State of the National Development Plan 2017 – 2021. The three units of analysis were the experiences that, with respect to forensic computing and government auditing, Mexico, Peru and Ecuador have developed, because of the availability of their information, and that as members of the OLACEFS contribute with the development of the community in the control of public resources. Result of the research shows that one of the techniques of computer forensics is the investigation of computer systems, applying international standards such as ISO27037, RFC3227, UNE71505 and UNE71506. Likewise, it was determined that the MGAG is not updated since it is not related to the exposed literature, causing that the control of public resources managed through TIC’s is not completely guaranteed, unlike Mexico and Peru, which issued regulations that regulate the practice of forensic auditing. It is then revealed that the contribution of computer forensics would be to complement the analysis of digital evidence in the CGE's audit processes, in order to strengthen the control of public resources.

• Main Author: Caraguay Ramírez, Stalin Xavier (author)
• Format: bachelorThesis
• Published: 2019
• Subjects: AUDITORÍA GUBERNAMENTAL; INFORMÁTICA FORENSE; DELITOS INFORMÁTICOS
• Online Access: http://repositorio.iaen.edu.ec/handle/24000/6256