Uso de herramientas informáticas para el análisis de datos y ejecución de pruebas de auditoría

Abstract

The objective of this research work is to establish the best computer tool for the execution of audit tests, so that small and medium audit firms in Guayaquil begin to use it, leaving behind the Excel tool. In the first chapter, we will make a brief introduction, the background of the audit will be established and we will determine how audit has been transformed over time. In the second chapter, the main concepts of financial auditing, systems auditing and the available computer tools will be defined. In the third chapter, the methodology to be used in the present titration work will be established. In the fourth chapter, in order to obtain knowledge on the opinion of experts about the computer tools, professionals of the practice were selected to carry out a survey and determine the best computer tool to be used, as well as scripts for the execution of the most important audit tests. Finally, in the last chapter we will include the conclusions and recommendations of this titling work.