EL MODELO COBIT 5 PARA AUDITORÍA Y EL CONTROL DE LOS SISTEMAS DE INFORMACIÓN

Abstract

The organizational development of organizations represents progress in achieving the goals of organizations. COBIT 5 is a model for auditing the management and control of information and technology systems, aimed at all sectors of an organization, ie information technology (IT) managers, users and, of course, to the auditors involved in the process. For this reason, the objective of this research is to know how has been used in the COBIT model in the audit of the information systems of the organizations, a survey was applied from which the relevant information was obtained that allows to conclude that the information systems represent the opportunity to achieve organizational objectives in line with corporate goals, information technology goals and catalyst goals is therefore a priority for IT administrators and corporate governance to take all necessary actions to and that the COBIT 5 model provides a comprehensive and systemic view of governance, and the management of the IT company based on various catalysts, as well as the management of company information and related IT, including the activities and responsibilities both of IT functions as well as business.