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ISBN-10: 9701704053

ISBN-13: 9789701704059

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Su definición es la siguiente: Es la revisión técnica, específica y especializada que se realiza para evaluar la calidad, eficiencia y utilidad del entorno hombre-máquina-medio ambiente que rodea el uso de sistemas computacionales en una empresa. Esta revisión se realiza también con el propósito de evaluar la correcta adquisición y uso del mobi- Conceptos generales 29 liario, equipo y sistemas, a fin de proporcionar el bienestar, confort y comodidad que requieren los usuarios de los sistemas de cómputo de la empresa, así como evaluar la detección de los posibles problemas y sus repercusiones, y la determinación de las soluciones relacionadas con la salud física y bienestar de los usuarios de los sistemas de la empresa.

En esta auditoría se conjuga la participación colegiada de muchos profesionales de distintas especialidades, quienes aparentemente no tienen relación entre sí por lo diferente de sus áreas de actuación, pero que al conjuntar sus trabajos contribuyen en gran medida a elevar los alcances, la profundidad y eficacia de la evaluación de todas las áreas de una misma empresa. 5 Auditoría gubernamental Esta auditoría se realiza debido a que los gobiernos federal, estatal y/o municipal son los responsables de captar los ingresos aportados por los contribuyentes, y son también los encargados de manejar los egresos de carácter público para proporcionar el bienestar de la sociedad.

Esta vigilancia debe ser muy estrecha en cuanto al adecuado manejo y cumplimiento de los programas, ingresos, egresos, acciones y funciones por parte de quienes tienen esta responsabilidad ante la sociedad, y además se debe vigilar que todas esas acciones gubernamentales se cumplan conforme a lo regulado en las leyes federales, estatales y/o municipales. Debido al alto grado de especialidad que se requiere para auditar estas actividades y resultados gubernamentales, la auditoría tradicional fue incapaz de evaluar esta necesidad.

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Auditoría en sistemas computacionales by MUÑOZ

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