<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1990-8644</journal-id>
<journal-title><![CDATA[Conrado]]></journal-title>
<abbrev-journal-title><![CDATA[Conrado]]></abbrev-journal-title>
<issn>1990-8644</issn>
<publisher>
<publisher-name><![CDATA[Editorial Universo Sur]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1990-86442023000200313</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Metodologías que soportan la auditoría de sistemas en medianas empresas comerciales: un estudio desde la Academia Universitaria]]></article-title>
<article-title xml:lang="en"><![CDATA[Methodologies that support the audit of systems in medium-sized commercial companies: a study from the University Academy]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Barberán Arboleda]]></surname>
<given-names><![CDATA[Patricio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pozo Ceballos]]></surname>
<given-names><![CDATA[Sergio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Álvarez Morales]]></surname>
<given-names><![CDATA[Elsa Leuvany]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Oviedo Bayas]]></surname>
<given-names><![CDATA[Byron Wladimir]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Católica Santiago de Guayaquil  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de La Habana  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Técnica Estatal de Quevedo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2023</year>
</pub-date>
<volume>19</volume>
<numero>91</numero>
<fpage>313</fpage>
<lpage>319</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S1990-86442023000200313&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S1990-86442023000200313&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S1990-86442023000200313&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La información de la organización cada día está soportada en mayor nivel por los sistemas de información y el uso de tecnologías por lo que los auditores internos deben cambiar su planificación y pruebas que realizan, estar alineadas a modelos o metodologías de auditoría de sistemas integradas a la información financiera que permitan accionar a los riesgos de manera eficiente y consistente, considerar los riesgos generados por el uso de la tecnología. Para lo cual se efectúa una investigación del uso de metodologías en medianas empresas comerciales, ubicadas en el cantón Guayaquil - Ecuador, que soportan la auditoría de sistemas, se aplicó un instrumento de evaluación a una muestra de 276 empresas, donde se pudo determinar que su alta gerencia participa activamente en las decisiones del área de tecnología y sus proyectos están alineados a las necesidades de las empresas, y que existe una cultura empresarial en los controles y revisiones al área de tecnología.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Metodologías de auditoría de sistemas]]></kwd>
<kwd lng="es"><![CDATA[Cobit]]></kwd>
<kwd lng="es"><![CDATA[ITIL]]></kwd>
<kwd lng="es"><![CDATA[Información financiera]]></kwd>
<kwd lng="es"><![CDATA[Empresas comerciales]]></kwd>
<kwd lng="en"><![CDATA[Systems audit methodologies]]></kwd>
<kwd lng="en"><![CDATA[Cobit]]></kwd>
<kwd lng="en"><![CDATA[ITIL]]></kwd>
<kwd lng="en"><![CDATA[Financial reporting]]></kwd>
<kwd lng="en"><![CDATA[Business enterprises]]></kwd>
</kwd-group>
</article-meta>
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