Aplicación de un Modelo de Auditoría Continua Utilizando JD Edwards EnterpriseOne
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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.
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