Análisis de la importancia de los procesos de auditoria en los sistemas ERP, participes en los movimientos contables de una compañía caleña

Abstract

In the following preliminary draft, the importance of periodic audits to the information systems in electronic environments of the companies is highlighted, since this is where there is an evident risk of generating erroneous data in the company's financial information; where the role of the auditor focuses, in carrying out the multilateral review between physical processes and electronic processes, a need created from the computer evolution, where the volumes of information require structuring a database network in which the auditor must have the knowledge of how to evaluate these databases to issue a comprehensive audit report and demonstrate that the figures obtained in the financial statements are reliable, accurate and their data collection and incorporation in the financial statements complied with the accounting policies of the company The assurance of the information not only consists of the reliability of the financial statements, as has been explained, but also in the protection and encryption of the company's data where the losses or kidnappings of the information are mitigated by ill-intentioned third parties, all These domains are essential in today's accountant and auditor to be a competent and integral professional that helps the industry to make decisions based on the transparency that characterizes the profession.