Auditoría Informática y su incidencia en el manejo de la Información Financiera en la COAC Minga Ltda. Periodo 2020.

This research aims to develop a Computer Audit at COAC Minga Ltda. Administrative agency company for the 2020 period to determine the impact of an audit on financial data management. This degree work begins with the statement of the problem to establish the objectives to be achieved, which, later, in a theoretical framework, justify the research; next, the methodology is established, which involves a deductive process since this research is based on a general premise of approaches to particular events of the entity. The inductive method was also considered since, based on the theoretical part, it allowed the researcher to do critical thinking. Furthermore, the analytical approach also helped to know and study the problems and effects that can be found with the accomplishment of the topic. The next step was the implementation of the audit, which included an interview with the entity's manager. During the preliminary planning stage, several questionnaires were applied to the IT's administrative staff computing and financial areas to obtain relevant information from these areas. Then, the environment of the entity was evaluated based on the data obtained from the internal control questionnaires integrated with the five components of COSO III. Lastly, specific criteria found in the departments involved were analyzed and interpreted through the final report.

• Main Author: Rojas Guamantaqui, Jonathan Javier (author)
• Format: bachelorThesis
• Language: spa
• Published: 2022
• Subjects: Auditoría; informática; Proceso; Datos; Control Interno
• Online Access: http://dspace.unach.edu.ec/handle/51000/9652