Diagnóstico del cumplimiento de aspectos contables y de riesgos en el procesamiento de datos de software basados en la nube.

Abstract

Chapter 1 details the rules and methodologies that will be used for this research work, such as: The ISO 27001: 2013 standard and the methodology for controlling activities, information and communication that should exist in companies. As well as information on Knowledge of small and medium entities in Ecuador, they will apply the Internation al Financial Reporting Standard for Small and Medium Entities, for the registration, preparation and presentation of financial statements. Chapter 2 details the methodology to be used for this research work in which we will indicate that the non-experimental design will be applied because it is not intended to change or manipulate the information but to analyze it in its natural environment. For the development of this research, the case study method was used, which allows to describe and analyze the compliance of accounting aspects that represent the accounting mechanics applicable in the country and the assurances in the access and information entry in the modules of buying and selling an ERP software based on the cloud. Chapter 3 presents the complete development of the objectives achieved in this research work using the case study methodology, performing the five steps of research to comply with the diagnosis of compliance with accounting aspects and risks in information security using an interview of semi-structured questions and survey surveys on Likert scale, managing to identify the strengths, opportunities, weaknesses and threats of the use of these software with processing in the cloud.