Contabilidad y Auditoría

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Author: search.filters.author.Pilamunga Yansapanta, Kléver AlfonsoSubject: search.filters.subject.SECTOR COOPERATIVO SEGMENTO 1

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    La administración de los riegos y la auditoría informática en el sector cooperativo segmento 1 de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2018-04) Pilamunga Yansapanta, Kléver Alfonso; DT - Naranjo Santamaría, Joselito Ricardo
    The fundamental purpose of the research work is to determine the impact of the administration of operational risks and the computer auditing in the sector Cooperative segment 1 of the city of Ambato, in order to provide alternative solutions if necessary and thus improve the improvement of internal control. In order to comply with the established objective, we proceeded to carry out the research based on a documentary and field study, applying objective surveys to the determined population, that is to the auditors of the cooperatives belonging to segment 1 of the city of Ambato. Taking into account that technological progress is increasing day by day, and therefore, our common environment are computers, smart phones, tablets, etc., means by which you can use financial products or services that credit unions segment 1 of the city of Ambato provide or may provide in the future, this according to national policies or to meet customer needs, this research has been conducted and worked with five savings and credit cooperatives segment 1 of the City of Ambato, specifically, with its auditors, who claim to be of great importance the Risk Management, and specifically Operational Risk, since there is no regulation issued by the control body, this case of the Superintendence of Popular Economy and Solidarity, in which the risk factors are addressed, in order to carry out processes and procedures to evaluate, prevent and mitigate the operational risk, so that after the investigation, demonstrating the hypothesis, an alternative solution is proposed, which is to formulate compulsory regulations for having a Computer Audit Unit in the structural Organigram of the Savings and Credit Cooperatives segment 1 , of the city of Ambato, for the strengthening of the Operational Risk Management of the Information and Communication Systems.