Importancia de la Auditoría en los Sistemas de Información y los Planes de Contigencia Tecnológica

Translated title of the contribution: Importance of Auditing in Information Systems and Technological Contingency Plans

Ruben Dario Sanchez Lopez

Research output: Chapter in Book/Report/Conference proceedingChapter


Nowadays, information has become an indispensable resource for business in all organizations, therefore, having it in a reliable and permanent way is a guarantee of sustainability over time. Hence the importance of performing an IT audit in organizations and how it is essential to have a technological contingency plan so that, in the face of any event, operations are not paralyzed. For this, it is essential to use methodologies that provide guidelines to safeguard information during prudent times. The main objective of this analysis is to determine the role of IT auditing from the administrative or management point of view, from the determination of the resources available to the technology area and from the systems and procedures for their use. The role of IT auditing depends greatly on the size and organizational culture and characteristics of the company. However, nowadays, information technology is immersed in all the integral management processes of an organization, becoming an important factor in the decision making process of any type of company or organization. Thus, information has become an intangible asset that needs to be protected. Computer auditing seeks not only to find errors or defects in computer operations, but also to evaluate and improve the effectiveness and efficiency of an organization by examining its management. Computer systems must be evaluated because computers and data centers are targets for fraud, information theft and computer terrorism. Inputs to IT systems must be evaluated because erroneous information is generated, with the possibility of cascading and affecting other applications. In addition, a poorly designed IT system can A poorly designed IT system can also become a very dangerous tool for the management and coordination of the organization. of the organization.
Translated title of the contributionImportance of Auditing in Information Systems and Technological Contingency Plans
Original languageSpanish (Ecuador)
Title of host publicationEl pensamiento administrativo, contable y de liderazgo: Lecturas críticas frente a las nuevas tendencias latinoamericanas
PublisherEditorial Universitaria Abya-Yala
Number of pages23
ISBN (Print)978-9978-10-307-4
StatePublished - 28 May 2018


  • Computer auditing
  • Computer systems
  • Safety of information

CACES Knowledge Areas

  • 8116A Information Systems


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