Collaborative work as a technical strategy in the application of audit procedures

Abstract

This article presents the results of a study carried out to initially evaluate the impact of collaborative work on the results of a computer and systems audit, carried out by students of Systems Engineering at the University of Nariño in the course of Audit and Computer Security. The learning methodology applied is by projects, in which the importance of teamwork of the students is highlighted, with work groups formed by a maximum of 5 students, who develop the planning, execution, and audit reporting phases, where they identify the procedures and techniques to be used for the collection of evidence and its respective analysis, to finally present the results of the audit in a single final report per group. For the development of the audits, the COBIT standard of good practices in the management of ICT for verification of controls was applied, and an abbreviated methodology for the analysis and evaluation of risks; at each stage, the importance of carrying out tests to obtain documentary evidence, photographs, audio and video recordings, and the use of software applications to support the identified improvement opportunities are highlighted. The results show the classified tests and evidence that support the findings in the final works, and the types of evidence frequently identified in auditing activities applied to ICT in different companies and institutions.