ICTs as part of the Audit Process
DOI:
https://doi.org/10.31381/perfilesingenieria.v18i18.5403Keywords:
Audit, standards, evidence, risks, Information Technology and communications , computer auditAbstract
The acceleration of change takes place both in our minds and in our environment, making us increasingly sensitive to it. These changes may lead to erroneous actions that must be corrected through audit actions. It is enough to look around us and confirm that it is a reality, technological advances have revolutionized all sectors, thus generating audit processes that are in permanent evolution; Today, information technologies are the cornerstone for the success of companies. The audit becomes more relevant, if we consider that, at the same time that new technologies appear on the market, incorrect decisions are increasing that put "information" at risk, which constitutes one of the most important assets of any organization. Therefore, companies are increasingly concerned about the increase in the vulnerabilities of their systems and the risks to which they are subjected. The present work seeks to contextualize the IT audit process by identifying the weaknesses in aspects of the security of the company's IT systems, undertaking actions with the purpose of reducing the implications.
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