Análisis de las principales dificultades en la auditoría informática: una revisión sistemática de literatura

• Daisy Imbaquingo ^[1] ; Javier Díaz ^[2] ; Tatyana Saltos ^[2] ; Silvia Arciniega ^[2] ; Jayli De la Torre ^[2] ; Jácome Jesús ^[2]
  1. [1] Universidad Nacional de La Plata

     Universidad Nacional de La Plata

     Argentina

     
  2. [2] Universidad Técnica del Norte

     Universidad Técnica del Norte

     San Miguel De Ibarra, Ecuador

     
• Localización: RISTI: Revista Ibérica de Sistemas e Tecnologias de Informação, ISSN-e 1646-9895, Nº. Extra 32, 2020, págs. 427-440
• Idioma: español
• Títulos paralelos:
  • Analysis of the main difficulties in Computer Auditing: Systematic literature review
• Enlaces
  • Texto Completo Ejemplar
• Resumen
  • español

    En la actualidad las organizaciones cuentan con una infraestructura de TI en la que se implantan sistemas de información y a su vez se desarrollan procesos que permiten automatizar otros que son manuales. El presente artículo tiene por objetivo realizar una revisión sistemática de la literatura a partir de la revisión de un número considerable de trabajos que permitan dar respuesta a las tres preguntas de investigación planteadas. Se determinó que las principales dificultades de la auditoría informática tienen que ver con los costos elevados de realizar una auditoría, en los resultados de esta que no satisfacen al usuario final y la posibilidad de generar resultados negativos. Por último, se señala la importancia de la auditoría en la seguridad de la información alojada en infraestructura propia del auditado y alojada en el Cloud.

  • English

    Currently organizations have an IT infrastructure where information systems are installed and at the same time processes are developed to allow the automatization of manual processes. The objective of this article is to make a literature systematic review starting with a considerable number of works which allow to give answers to three research questions asked. It was determined that the main difficulties of the computer audit are focused with the high costs to do an audit, the results of it that do not satisfy the final user and the possibility to generating negative results. Lastly, the importance of auditing in the security of the hosted information in the own infrastructure of the audited and hosted in the Cloud is pointed out.

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