Trabajo de titulación modalidad Proyecto Integrador presentado en conformidad con los requerimientos establecidos para optar por el título de Ingeniero en Sistemas.

Abstract

Internal control is fundamental to every organization, as it enables asset protection and fraud and error prevention, all in line with compliance with laws and regulations. Applying adequate control results in operational efficiency and information availability from any department within the company, enabling informed decision-making, strengthening the company's stability and productivity. Proper implementation also promotes the strengthening of both physical and logical IT security, ensuring that all resources are used efficiently and the company's strategic objectives are achieved. The objective of this thesis is to conduct an IT audit to identify factors that strengthen physical and logical security at Sportmancar Manta, aligned with adequate internal control. This work began by strengthening knowledge of the 2013 COSO Model, investigating the company's internal policies, IT security, and the appropriate use of IT in the business environment to achieve objectives. At the end of this intervention, improvement activities will be implemented to strengthen internal control, raise employee awareness about the importance of participating in actions that contribute to IT security, and ensure the proper use of each designated IT device.