Diseño de un modelo de auditoria de sistemas contables para empresa pymes del sector comercial de Ibagué Tolima
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Date
2021-05-27
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios - UNIMINUTO
Type
Monografía
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Abstract
De la misma manera en que las compañías enfocan sus objetivos de negocio con sus procesos para lograr buenos resultados, es indispensable priorizar las buenas prácticas de control interno que estén alineadas al control u/o auditoría y se complementen con su inspección, sistemas contables; el alcance de llevar un monitoreo se deduce en varios aspectos: los computadores, sistemas contables y centros de procesos de datos se pueden convertir en focos considerables de pérdida, malversación y mala fluctuación de información contable.
Cabe mencionar que el sistema es alimentado con información errónea y cuando sus procesos no son controlados del modo correcto sus resultados son negativos. Un sistema informático mal soportado y administrado puede convertirse en una herramienta riesgosa para la empresa y sus actividades ya que como tal una falla contable puede generar afectaciones tanto económicas como organizacionales en las empresas.
Se elaborará un sistema de gestión basado en la asesoría, capacitación y soporte técnico del área sistemático contable de las empresas brindando seguridad, responsabilidad y veracidad en su información contable y financiera, otorgando al empresario seguridad en su sistema. (Normativa Internacional de Auditoria (NIA) | Modelos NIA, s.f.)
In the same way that companies focus their business objectives with the objectives of their processes to achieve good results, it is important to prioritize good internal control practices that are aligned to control and audit and complement their internal and systems control. Accountants; The importance of internal control is deduced in several aspects: computers, accounting systems and data processing centers can become considerable sources of loss, misappropriation and bad fluctuation of information. When the system is fed with erroneous information and when its processes are not controlled in the correct way, its results are negative. A poorly supported and managed computer system can become a risky tool for the company and its activities, since as such an accounting failure can generate both economic and organizational damage to companies. A will elaborate system based on the advice, training and technical support of the systematic accounting area of companies will be implemented, providing security, responsibility and veracity in their accounting and financial information, giving the entrepreneur security in their system. (Normativa Internacional de Auditoria (NIA) | Modelos NIA, s.f.)
In the same way that companies focus their business objectives with the objectives of their processes to achieve good results, it is important to prioritize good internal control practices that are aligned to control and audit and complement their internal and systems control. Accountants; The importance of internal control is deduced in several aspects: computers, accounting systems and data processing centers can become considerable sources of loss, misappropriation and bad fluctuation of information. When the system is fed with erroneous information and when its processes are not controlled in the correct way, its results are negative. A poorly supported and managed computer system can become a risky tool for the company and its activities, since as such an accounting failure can generate both economic and organizational damage to companies. A will elaborate system based on the advice, training and technical support of the systematic accounting area of companies will be implemented, providing security, responsibility and veracity in their accounting and financial information, giving the entrepreneur security in their system. (Normativa Internacional de Auditoria (NIA) | Modelos NIA, s.f.)
Description
Diseño un modelo de auditoria de sistemas que proporciones a las empresas seguridad y conocimiento en cuanto a sus transacciones contables y financieras para pymes del sector comercial.
Keywords
Audit, SOCIAL SCIENCES::Statistics, computer and systems science::Informatics, computer and systems science, Control, Software, Auditoria, Sistemas, Cotrol, Software, Sector comercial