Aplicación de la NIA 315 para auditorías de las tecnologías de información en las principales áreas de una distribuidora farmacéutica de la ciudad de Guayaquil.

Abstract

The research project carried out consists of demonstrating the contribution of NIA 315 when auditing information technology systems used in the main areas and departments of a pharmaceutical distributor in the city of Guayaquil using one of the processes of knowledge of the business Which raises the ISA 315 which is the inquiries, in order to evaluate information technology. The application of systems auditing to information technologies will not be applied through analytical procedures or observations that are processes that also form part of the knowledge of the business that is presented in ISA 315, since for this Use COSO. The development of the thesis project begins by indicating the general concepts of pharmaceutical distributors, then information technologies, then international auditing standards and finally systems auditing; Then proceeds to develop the application of the inquiries in the main areas and departments as indicated by the NIA 315 as one of their procedures to know the business and then proceed to apply the systems audit to each of the inquiries made to conclude Making an assessment in each department on the audit risks of systems that could be presented.