Manual de procedimientos para la evaluación del control interno en la operación de los sistemas de información computarizados en el Instituto Costarricense de Electricidad (ICE).
Archivos
Fecha
2000
Autores
Bonilla Solís, Vera
Álvarez Porras, Roxana
Título de la revista
ISSN de la revista
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Editor
Universidad Nacional (Costa Rica)
Resumen
El objetivo general de este proyecto es confeccionar una Propuesta de Manual de Procedimientos para la evaluación del Control Interno en la Operación de los Sistemas de Información Computarizados (SIC), en el Instituto Costarricense de Electricidad (ICE). Los procedimientos informales, la experiencia no documentada, así como el personal y los recursos limitados constituyen las principales dificultades con que se encuentran los auditores informáticos al realizar sus evaluaciones. Lo anterior ha provocado la poca uniformidad en los estudios, una alta dependencia hacia los auditores informáticos y ha dificultado el aprendizaje de los procedimientos de auditoria al personal de nuevo ingreso lo cual limita la calidad y el alcance de la auditoría informática. Para la elaboración del manual de procedimientos de este proyecto se empleó un tipo de investigación descriptiva; cuyas fuentes de información fueron libros, manuales, folletos, revistas, artículos, reglamentos y estándares relacionados con el desarrollo de los SIC, con auditoría y con auditoría informática en particular. Los sujetos de información fueron los especialistas en auditoría informática certificados CISA "Certifed Information System Audit" de Costa Rica. El resultado obtenido es una propuestaa de un manual de procedimientos para la evaluación del control interno en la operación de los SIC en el ICE en lo referente a la operación en concordancia con los planes y políticas del Sistema de Información Gerencial (SIG), al ciclo de operación de un SIC y a cada una de sus etapas identificadas en el Manual sobre Normas Técnicas de Control Interno relativos a los SIC, emitido por la Contraloría General de la República. Concluimos que la buena utilización del manual propuesto es una manera de solventar los problemas identificados referentes a la forma como se lleva a cabo la evaluación del control interno de la operación de los SIC en el ICE.
The general objective of this project is to prepare a Proposal for a Procedures Manual for the evaluation of Internal Control in the Operation of Computerized Information Systems (SIC), at the Costa Rican Electricity Institute (ICE). Informal procedures, undocumented experience, as well as limited staff and resources are the main difficulties that IT auditors encounter when conducting their assessments. This has led to little uniformity in the studies, a high dependence on computer auditors and has made it difficult for new staff to learn the audit procedures, which limits the quality and scope of the computer audit. For the elaboration of the manual of procedures of this project a type of descriptive investigation was used; whose sources of information were books, manuals, brochures, magazines, articles, regulations and standards related to the development of SICs, with auditing and computer auditing in particular. The information subjects were the CISA "Certified Information System Audit" certified computer audit specialists from Costa Rica. The result obtained is a proposal for a manual of procedures for the evaluation of internal control in the operation of the SIC in the ICE in relation to the operation in accordance with the plans and policies of the Management Information System (SIG), to the cycle operation of a SIC and each of its stages identified in the Manual on Internal Control Technical Standards related to SICs, issued by the Office of the Comptroller General of the Republic. We conclude that the proper use of the proposed manual is a way of solving the problems identified regarding the way in which the evaluation of the internal control of the operation of the SIC in the ICE is carried out.
The general objective of this project is to prepare a Proposal for a Procedures Manual for the evaluation of Internal Control in the Operation of Computerized Information Systems (SIC), at the Costa Rican Electricity Institute (ICE). Informal procedures, undocumented experience, as well as limited staff and resources are the main difficulties that IT auditors encounter when conducting their assessments. This has led to little uniformity in the studies, a high dependence on computer auditors and has made it difficult for new staff to learn the audit procedures, which limits the quality and scope of the computer audit. For the elaboration of the manual of procedures of this project a type of descriptive investigation was used; whose sources of information were books, manuals, brochures, magazines, articles, regulations and standards related to the development of SICs, with auditing and computer auditing in particular. The information subjects were the CISA "Certified Information System Audit" certified computer audit specialists from Costa Rica. The result obtained is a proposal for a manual of procedures for the evaluation of internal control in the operation of the SIC in the ICE in relation to the operation in accordance with the plans and policies of the Management Information System (SIG), to the cycle operation of a SIC and each of its stages identified in the Manual on Internal Control Technical Standards related to SICs, issued by the Office of the Comptroller General of the Republic. We conclude that the proper use of the proposed manual is a way of solving the problems identified regarding the way in which the evaluation of the internal control of the operation of the SIC in the ICE is carried out.
Descripción
Bonilla Solís, V. & Álvarez Porras, R. (2000). Manual de procedimientos para la evaluación del control interno en la operación de los sistemas de información computarizados en el Instituto Costarricense de Electricidad (ICE). [Tesis de Licenciatura ]. Universidad Nacional, Costa Rica.
Palabras clave
INSTITUTO COSTARRICENSE DE ELECTRICIDAD, AUDITORIA, AUDIT, AUDITORIA INTERNA, SISTEMAS DE INFORMACION, EVALUACIÓN DE LA INFORMACIÓN, INFORMATION ASSESSMENT