Definition of a Prototype for Performing Computer Audits in a Public Organization of Ecuador

Abstract

The development of a prototype of computer audits has become more important for the administration and auditors of public companies. In this study, crucial control elements were explored to meet the safety conditions that a public company must have; In addition to the development of a computer audit prototype based on recognized control elements and validate the applicability of the prototype through the use of a model to meet the needs of a public organization in Ecuador. The general objective of this research was to develop a computer audit protocol, for this a method was used in a Cryptographic Algorithm, giving as a better option for its understanding a flow chart with the encryption processes that resulted in vulnerability mitigation. within the access to information. In the experimental aspect, studies were conducted based on the evaluation criteria of ISO / IEC 9126 software, the result of which showed that the prototype can provide the internal audit staff of the public institution and its external auditors with a simple, continuous, timely and appropriate analysis. analytical, which can help quickly and effectively detect organizational control problems. This study can contribute to the development of a sufficient and manageable computer audit system, and provide future researchers and companies with guidance in this thematic area. Given the diversity of IT (Information Technology), within such a document it is not possible to be specific about computer auditing in particular sectors or in relation to specific hardware or software.