A rapid multiplication of the terminal devices and the growth of distributed systems add new dimensions to the auditor task to ensure you have a safe system of PD. Although there is not perfect system of data communication, several design concepts and requirements that auditors should understand to simplify their assessments and to allow them reasonable recommendations.

Support Systems in Decision Making (SSD) “are interactive computer systems that help decision makers use data and models to solve unstructured problems” (Spraguey Carlson). The use of traditional tools based on application development management systems databases for strategic information for decision drawback presents of various kinds, such as extremely slow response time, difficulty or inability to express a complex query, and difficulty obtaining results that collect information from various sources

In order to set realistic goals and carry out its functions effectively, the auditors of automatic data processing (EDP), should know what they expect their companies. Possess a clear understanding of the objectives of the administration. This booklet expresses these issues and describes some responsibilities that must exist between the EDP auditor and management in enterprises.

Currently the risk levels in business, investment opportunities and personal opportunities; today, they are taking a significant degree within the administration towards the same goals. Our study is figuring out how to build a business strategy, bearing in mind the existence of a set of practices but do not guarantee that the end result will be good, if it serves as a framework to organize the process and make a technical approach feasible.

This research is oriented analysis and training in additional studies to the degree specific professional, and other specialties according to your needs, enabling him to have a level of knowledge to intervene in the assessment of the organization under study; Likewise, assess the experience, as ethical / morality, which are acquired through the domain contact day by day in the substantive areas of the organization according to its object, subject matter, allowing contribute to the development of the personal attributes as human capital.

This research is guided to look for the causes or reasons that generally contribute to the lack of quality in the results of the auditor’s work whose responsibility belongs to the responsible auditors, supervisors or internal auditor that sign the final report.It has a bearing on the efficiency in the audit works as well as in developing, instilling, and defending the approach independence, standing out that the managerial entities, as the audit societies should put under an obligation to complete the international norms of audit, and others that demand their professional responsibility.

The present study is aimed at analyzing the perception of indirect manufacturing costs as one of the relevant nodes in organic banana production in Canton Machala companies in Ecuador. Different theoretical methods such as analysis and synthesis and modeling are used to achieve the objective. As an empirical method, a survey was applied to a sample of 66 organic banana companies, which was processed through the statistical package SPSS 23.0. The main results are that in organic banana companies the perception of costs is examined from three key moments of the production process: before, during, after production, and at the same time provides an analysis approach that improves the aggregation management of the costs of production in an environmental environment.

The present investigation is oriented to look for strategies that generally contribute to the quality in the results of the teaching work, whose responsibility is to contribute with the continuous knowledge of the students that are formed in Higher Education.In the same way it affects the efficiency in the teaching work as well as the encouragement, inculcate, and defend the development of the student's criteria; to emphasize that educational institutions, such as the central government must be obliged to establish norms and policies, and others that demand responsibility, innovation in teachers of Higher Education.

The existence of the need for information by senior managers in public or private entities for decision making, which often suffer from independent objective tests that could increase their efficiency. The auditors today direct their auditing practices towards the financial and / or operational statements perform it with a smaller scope that does not allow them to include them in their opinion or dictum. The objective of the management audit, as set out in this article, is an audit with evaluation in the management, decision making of senior management, in compliance with standards and procedures, with a sufficient scope to allow conclude or comment on these issues.

Our research seeks to establish a relationship between two variables, the Curriculum Plan and the Student Competency Training at the Professional School of Administration of the National University of San Marcos, this research was carried out during the years 2017-2018. The curricular plan is the north of all educational process in any university; On the other hand, the market requires that the students to graduate have sufficient competencies to face not only the labor market, but life itself. We consider the university as a school where students acquire the same competences that must be progressive as the modules progress through the cycle. The present investigation is typified as basic, primary, descriptive, correlational, quantitative, bivariate and transactional. The sample that was obtained is 80 students, using statistical software it was concluded that there is a moderate relatio...

In line with new business needs and trends such as: “COSO (Committee of Sporisoring Organization of the treadway Commission Internal Control-Integrated Framework, 1992 in the US, Cadhuay in the United Kingdom, CoCo in Canada and King in South Africa, and the coexistence of control models at the information technology levels such as: Security Code of conduct of the DTT (Department of Industry and Commerce, United Kingdom) and the Security Handbook of Nist (National Institute of Standards and technology, USA).” Given the need that the aforementioned models do not provide a complete and usable control model in business management, the ISACF (Information Systems Audit an Control foudation) and ITGI (Governance Institute), develop COBIT to cover the pre-existing vacuum to achieve the aims planned in the organizations, with the development with the new point of view that the new informatio...

Los sistemas de apoyo en la toma de decisiones (SSD) son sistemas informáticos interactivos que ayudan a los encargados de tomar decisiones utilizando datos y modelos para resolver problemas no estructurados” (Spraguey Carlson). El uso de herramientas tradicionales basadas en el desarrollo de aplicaciones sobre sistemas de gestión de bases de datos para obtener información estratégica para la toma de decisiones presenta inconvenientes de diferente índole, como tiempos de respuestas extremadamente lentas, dificultad o imposibilidad de expresar una consulta compleja y dificultad para la obtención de resultados que recopilen información de fuentes diversas.

Con el fin de establecer metas realistas y llevar a cabo sus funciones eficazmente, los auditores de procesamiento automático de datos (PAD) deben saber qué esperan sus empresas de ellos, además de poseer una comprensión clara de los objetivos de la administración. Este fascículo expresa estas cuestiones y describe algunas responsabilidades que deben existir entre el auditor de PAD y la administración en las empresas.

Actualmente los riesgos en los niveles empresariales, las oportunidades de inversión y las oportunidades personales toman un grado importante dentro de la gestión administrativa en pro de los objetivos de la misma. Nuestro estudio trata de resolver cómo se construye una estrategia empresarial, teniendo presente la existencia de un conjunto de prácticas que aunque no garantizan que al final se tenga un buen resultado, si sirven como marco de referencia para organizar el proceso y lograr un enfoque técnico realizable.

El objetivo de la investigación es el de analizar la capacitación y entrenamiento en estudios adicionales a la licenciatura especifica del profesional, y de otras especialidades de acuerdo a sus necesidades, que le permita tener un nivel de conocimiento para intervenir en la evaluación de la organización en estudio; así mismo, determinar la experiencia, como lo ético/moral, que se adquieren a través del dominio en contacto del día a día, en las áreas sustantivas de la organización de acuerdo a su objeto, materia de estudio, permitiendo contribuir al desarrollo de los atributos personales como capital humano.

La investigación se encuentra orientada a buscar las causas o razones que generalmente contribuyen a la falta de calidad en los resultados del trabajo del auditor, cuya responsabilidad es de los auditores responsables, supervisores o auditor interno, que firman el informe final.Del mismo modo, se incide en cuanto a la eficiencia en los trabajos de auditoría, así como en el fomentar, inculcar y defender la independencia de criterio, el resaltar que las entidades empresariales, como las sociedades de auditoría, deben obligarse a cumplir las normas internacionales de auditoría, y otras que demanden su responsabilidad profesional.

El presente estudio está encaminado a analizar la percepción de los costos indirectos de fabricación, como uno de los nudos relevantes en la producción del banano orgánico en empresas del Cantón Machala en Ecuador. Para cumplir con el objetivo se emplean diferentes métodos teóricos como el análisis y síntesis y el de modelación. Como método empírico, se aplicó una encuesta a una muestra de 66 empresas bananeras orgánicas, la cual fue procesada a través del paquete estadístico SPSS 23,0. Como principales resultados se obtienen que en las empresas bananeras orgánicas la percepción de los costos se examinan desde tres momentos claves del proceso productivo: antes, durante y posterior a la producción y al mismo tiempo proporciona un enfoque de análisis que mejora la gestión de agregación de los costos de producción en un entorno medioambiental.

The present investigation is oriented to look for strategies that generally contribute to the quality in the results of the teaching work, whose responsibility is to contribute with the continuous knowledge of the students that are formed in Higher Education.In the same way it affects the efficiency in the teaching work as well as the encouragement, inculcate, and defend the development of the student's criteria; to emphasize that educational institutions, such as the central government must be obliged to establish norms and policies, and others that demand responsibility, innovation in teachers of Higher Education.

La existencia de la necesidad de información por los altos directivos en las entidades públicas o privadas para la toma de decisiones, las que adolecen muchas veces de pruebas objetivas independientes que pudieran aumentar su eficiencia, además los auditores, hoy orientan sus prácticas de auditoría hacia los estados financieros y/u operativos, lo realizan con un alcance menor que no les permite incluirlas dentro de su opinión o dictamen. El objetivo de la auditoría de gestión, tal como se plantea en el presente artículo, es el de una auditoria con evaluación en la gestión, toma de decisiones de la alta dirección, en el cumplimiento de normas y procedimientos, con un alcance suficiente que permita concluir u opinar sobre estos temas.

Nuestra investigación busca establecer una relación entre dos variables, el Plan Curricular y la Formación por Competencias de estudiante en la Escuela Profesional de Administración de la Facultad de Ciencias Administrativas (FCA) de la Universidad Nacional Mayor de San Marcos (UNMSM), dicha investigación fue realizada durante los años 2017 y 2018. El plan curricular, es el norte de todo proceso educativo en cualquier universidad; por otro lado, el mercado exige que los estudiantes por egresar tengan las suficientes competencias para enfrentarse no solo al mercado laboral, sino a la vida misma. Consideramos a la universidad como una escuela donde los estudiantes adquieren competencias las mismas que deberán ser progresivas conforme avanzan los módulos por ciclo. La presente investigación está tipificada como básica, primaria, descriptiva, correlacional, cuantitativa, bivariabl...