The present research seeks to answer the question: What is the measurement model to assess the impact of the ICT use in the teaching-learning process to obtain a formative improvement of public accountants in national universities of Lima Metropolitan Area? The work addresses this subject and bases its proposal on the theories of teaching, learning and continuous improvement. That starts with a cross descriptive non-probabilistic analysis methodology with a field design. A survey was applied consisting of 40 closed questions, stablished with the Likert scale and validated by the experts judgment. The results of the research can be summarized as follows: (a) The existence of ICTs in national universities allows them to optimize their teaching skills and learning, (b) the national universities that have implemented ICT are able to promote formative continuous improvement of Public Accounta...

The present research seeks to answer the question: What is the measurement model to assess the impact of the ICT use in the teaching-learning process to obtain a formative improvement of public accountants in national universities of Lima Metropolitan Area? The work addresses this subject and bases its proposal on the theories of teaching, learning and continuous improvement. That starts with a cross descriptive non-probabilistic analysis methodology with a field design. A survey was applied consisting of 40 closed questions, stablished with the Likert scale and validated by the experts judgment. The results of the research can be summarized as follows: (a) The existence of ICTs in national universities allows them to optimize their teaching skills and learning, (b) the national universities that have implemented ICT are able to promote formative continuous improvement of Public Accounta...

La finalidad de la presente investigación, es analizar los elementos tecnológicos que intervienen en el proceso de desarrollo de las actividades de comercio electrónico y las funciones de auditoría que debe realizar la profesión contable en las empresas, debido a que actualmente, gracias a la masificación de las redes públicas como Internet, las posibilidades de implementar el comercio electrónico son cada vez más asequibles para cualquier organización o individuo con una computadora y una conexión. Durante el proceso de auditoría, la etapa dedicada a obtener conocimiento del negocio se encuentra afectada por la comprensión de los procesos informáticos que utiliza. La evaluación del control interno requiere definir si la empresa está en un medio ambiente electrónico confiable, de tal manera que permita realizar un enfoque de auditoría. La capacidad de auditar un sistema...

The rapid development of wireless technology and mobile devices is changing fundamental aspects of modern society. These advances provide a new con-quest in increasing the quality of life of citizens in so far that will improve their mobility, which is altering your lifestyle, the way they relate and communicate with others, and the way work. This phenomenon has been led by the unstoppable expansion of cell phone use: no known technology (even the INTERNET) has been imposed so quickly, and has evolved so much in so little time. Mobile Government (m-Government) is one of the major new developments within the electronic government (e-Government). The promise of m-Go-vernment to provide greater access to government information being made in many countries, both developed and developing. In this paper a comparative analysis of mobile applications in the countries is pre-sented to provide an ...

El rápido desarrollo de la tecnología inalámbrica y de los dispositivos móviles está cambiando aspectos fundamentales de la sociedad actual. Estos avances suponen una nueva conquista en el aumento de la calidad de vida de los ciudadanos en la medida en que mejoren su movilidad, lo que está alterando su estilo de vida, su forma de relacionarse y de comunicarse con los demás, y su manera de trabajar. Este fenómeno ha sido liderado por la imparable expansión del uso del celular, ninguna tecnología conocida (ni siquiera el Internet) se ha impuesto con tanta rapidez ni ha evolucionado tanto en tan poco tiempo. El Gobierno móvil (m-Government) es uno de los nuevos e importantes desarrollos dentro del Gobierno electrónico (e-Government). La promesa de m-Government para proporcionar un mayor acceso a la información gubernamental está avanzando en muchos países, tanto desarrollados...

The development of technology is perceived globally as a trigger for permanent changes in the business en-vironment. However, there is one overriding idea that appears immobile against this technological strength which implies that organizations that survive are those that provide more value to their customers.The role of the audit continues to provide assurance services to both internal and external customers. Since the use of technology impacts the way we do business, there must be effective and simple ways to carry out the evaluation of the controls that must exist to ensure that service.The main objective of the research is to determine which methodology should be used to achieve ade-quate control of information technology, risks and vulnerabilities for effective audit process.Our main hypothesis is: The COBIT developed by ISACA is a methodology that should be used to achie-ve adequa...

El desarrollo de la tecnología es percibida en formaglobal, como un disparador de cambios permanentesen el ambiente de negocios. Sin embargo, existe unaidea primordial que aparece inmóvil contra esta fuerzatecnológica que implica que las organizaciones quesobreviven, son aquellas que entregan más valor asus clientes.La función de la auditoría continúa proporcionándonosservicios de aseguramiento, tanto a clientesinternos como externos. Dado que el empleo de latecnología impacta la forma de hacer negocios, debehaber formas efectivas y sencillas para llevar a cabola evaluación de los controles que deben existir paragarantizar dicho servicio.El objetivo principal de la investigación es determinarqué metodología debería de emplearse para obtener unadecuado control de la tecnología de la información,riesgos y vulnerabilidades para el proceso de una auditoríaeficaz.Nuestra hip�...