Aplicación de un Modelo de Auditoría Continua Utilizando JD Edwards EnterpriseOne

Vilma Alvarez Intriago

Resumen


Comúnmente los departamentos de Auditoría de Sistemas, en su plan anual asignan un alto número de horas y recursos para la revisión de la información generada por los módulos del ERP de la empresa, esto conlleva a dejar aspectos fundamentales en términos de riesgos tecnológicos, como son: EvAaluación del Gobierno TI, Revisión de Cuentas Privilegiadas, Análisis del DBMS, Revisión de DRP y BCM. En este artículo, se implementa un modelo de auditoría continua a cuatro empresas de Guayaquil que utilizan JD Edwards EnterpriseOne como ERP y se evalúa los resultados obtenidos en comparación a una auditoría tradicional de sistemas. Como resultado se obtuvo que el modelo de auditoría continua realiza una revisión completa del ERP, presentando resultados confiables, optimizando tiempo y recursos humanos.


Palabras clave


Auditoría de sistemas; auditoría continua; efectividad JD Edwards; riesgos tecnológicos

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Referencias


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ISSN:1390-6399