Prototipo de un Sistema para el control de observaciones de auditoría interna y externa de una organización.
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Fecha
2019-10
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Universidad de Guayaquil. Facultad de Ciencias Matemáticas y Físicas. Carrera de Ingeniería en Sistemas Computacionales.
Resumen
El presente proyecto de investigación se ha realizado con la finalidad de crear un Sistema
Informático de Control Interno y Externo de Auditorías como parte fundamental para el
desarrollo de las actividades contables, informáticas y financieras de las empresas, el sistema
permite la toma de decisiones gerenciales asertivas mediante la disponibilidad de la
información en los diferentes niveles de la organización con una herramienta que permite el
registro de datos sobre los resultados de las auditorías, observaciones, planes de acción y
seguimientos. La metodología de desarrollo aplicada es SCRUM, los procesos de Ingeniería
de Software contemplan la definición de casos de uso, diagramas entidad relación,
diagramas de procesos y pruebas. Para el desarrollo del prototipo se ha realizado una
investigación basada en entrevistas, observaciones y encuestas, mediante las cuales se ha
evidenciado que actualmente las organizaciones carecen de herramientas que le permitan el
control de observaciones de Auditorías. El propósito del sistema es la disponibilidad de la
información a las partes involucradas, su rol y responsabilidad y con ello poder detectar el
grado de participación del equipo de trabajo dentro de la organización, a fin de administrar
y validar el cumplimiento de los procesos, procedimientos y políticas implementadas.
research project has been carried out with the implementation of creating and implementing a Computer System for Internal and External Audit Control as a fundamental part for the development of accounting, information and financial activities of companies, the system allows decision making Assertive management through the availability of information at different levels of the organization with a tool that allows the recording of data on the results of audits, observations, action plans and monitoring. The applied development methodology is SCRUM, the Software Engineering processes contemplate the definition of use cases, relationship entity diagrams, process diagrams and tests. For the development of the prototype, an investigation based on interviews, observations and surveys has been carried out, by means of which it has been shown that organizations currently lack tools that help control audit observations. The purpose of the system is the availability of the information to the parties involved, their role and responsibility and with this to detect the degree of participation of the work team within the organization, in order to manage and validate the compliance of the processes, procedures and policies implemented.
research project has been carried out with the implementation of creating and implementing a Computer System for Internal and External Audit Control as a fundamental part for the development of accounting, information and financial activities of companies, the system allows decision making Assertive management through the availability of information at different levels of the organization with a tool that allows the recording of data on the results of audits, observations, action plans and monitoring. The applied development methodology is SCRUM, the Software Engineering processes contemplate the definition of use cases, relationship entity diagrams, process diagrams and tests. For the development of the prototype, an investigation based on interviews, observations and surveys has been carried out, by means of which it has been shown that organizations currently lack tools that help control audit observations. The purpose of the system is the availability of the information to the parties involved, their role and responsibility and with this to detect the degree of participation of the work team within the organization, in order to manage and validate the compliance of the processes, procedures and policies implemented.
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Palabras clave
Auditoria, Administración, Procedimientos, Control interno y externo, Cumplimiento, Audit, Administration, Control, Procedures internal and external, Compliance