La auditoría de la información, componente clave de la gestión estratégica de la información

Abstract

This article provides a general overview of the concept of information audit as a management tool, that allows an organisation to obtain a global diagnostic on the use of information and to identify critical information according to its strategic elements, functions and the roles developed by its staff together with their related knowledge and competencies. The article places the audit within internal control practices, providing a definition of terms and explaining its scope. Audit phases are described as well as the instrumental aspects; i. e., the techniques and methodologies used as well as the advantages. Special emphasis is given to the importance of incorporating the information audit as a standard for strategically managing information assets, information functions and information services within any type of organisation.