Abstract

BARBERAN ARBOLEDA, Patricio; POZO CEBALLOS, Sergio; ALVAREZ MORALES, Elsa Leuvany  and  OVIEDO BAYAS, Byron Wladimir. Methodologies that support the audit of systems in medium-sized commercial companies: a study from the University Academy. Conrado [online]. 2023, vol.19, n.91, pp. 313-319.  Epub Apr 30, 2023. ISSN 1990-8644.

The organization's information is increasingly supported at a higher level by information systems and the use of technologies, so internal auditors must change their planning and tests they perform, be aligned to models or methodologies of systems auditing integrated to financial information that allow to act to the risks efficiently and consistently, considering the risks generated by the use of technology. An evaluation instrument was applied to a sample of 276 companies, where it was determined that their top management actively participates in the decisions of the technology area and their projects are aligned to the needs of the companies, and that there is a business culture in the controls and revisions to the technology area.

Keywords : Systems audit methodologies; Cobit; ITIL; Financial reporting; Business enterprises.

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