Diseño de controles de aplicación generales en la implementación de sistemas de información

Abstract

The present article summarizes the design of controls of application generals in the implementation of the information systems, which consisted on the controls that are required in the process of the implementation of the information systems, taking in it counts the parameters that establish certain standards such international standard y/o as: COSO, SAC, ISO 17799 and COBIT; and the most applicable were used to the implementation of the information systems, after the respective revision of each norm. Of this way each process it could establish to continue, determining the objectives of control and the applicable politicians to the same ones, by means of the elaboration of a manual that should follow each company that requires to implement an information systems effective and efficient; determining the risks that are presented in the course of the implementation, knowing that they should be mitigated by means of the application of the controls settled down in the elaborated manual having like reference the processes give the international standard COBIT.