Auditoría Informática al Sistema Contable y su incidencia en la presentación de la información financiera de la COAC Sol de los Andes Ltda, período 2020.

The main objective of this research work is to develop a Computer Audit to the accounting system to determine its impact on the presentation of financial information, company Sol de los Andes, period 2020, for which a division of work was made into 4 chapters, in which in the first chapter we have detailed the referential framework at the same time the main problem of the investigation was identified, the hypothesis was also formulated and in a general plane what will be achieved with the present investigation was defined. The second chapter details the theoretical framework and the conceptual framework in relation to the company and the dependent and independent variables of the investigation. In the third chapter, the methodological framework was presented, the deductive method used, the type of research is field and documentary, and the research design is non-experimental and has two quantitative and qualitative approaches, and in relation to the population, we worked with the total administrative staff of Coac Sol de los Andes. Chapter IV developed the three phases of the Computer Audit. In the planning, a `preliminary visit, the interview, survey was carried out, the internal control was evaluated through the COBIT 5 model, in the execution the Audit tests were applied in relation to the corporate and business goals according to the model, findings were determined and as the last in the results communication phase, the Audit report was developed

• Main Author: Daquilema Paguay, Edgar Gustavo (author)
• Format: bachelorThesis
• Language: spa
• Published: 2022
• Subjects: Auditoría Informática; Información Financiera; Software contable
• Online Access: http://dspace.unach.edu.ec/handle/51000/10175