Auditoría Informática

Abstract

The opening every time bigger that Mexico is giving to material enterprises even international enterprises, the growing use of informatics technologies as tool for achieve competitive advantage and trying to control trough computational systems the growing volume of generated transactions by commercial and financial activities of Mexican institutions, they have make the surveillance and evaluation as constants of this systems. Knowing the antecedents and concepts as fundamental of the audit matter as classifications and type definition of audits. The purpose is showing the elements that cement the existence of discipline of audit in general for the understanding the basic aspects of computational systems audits.