Resumen

BARBERAN ARBOLEDA, Rubén Patricio  y  DIAZ DIAZ, Frank Jesús. Internal Information Systems Auditing in Business Management. Cofin [online]. 2019, vol.13, n.2  Epub 07-Oct-2019. ISSN 2073-6061.

Current and future impacts of internal information systems auditing, and the creation and implementation of new auditing models and methodologies based on the intensive and extensive use of Information and Communication Technology (ICT) cause new procedures to be followed for preparing and presenting financial statements, and effectively making decisions in business management. Internal auditors should make changes to their jobs, so they may examine and evaluate company processes by using models or methodologies for auditing integrated financial information systems in tune with today’s intensive use of ICT. In this way, new risks arisen may be efficiently assessed and managed. The results of this research were obtained by conducting a literature review, and taking into consideration updated regulations on this subject.

Palabras clave : financial information; methodologies; information systems..

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