Comparative Analysis of Methodologies for the development of Computer Audits considering: Risk Analysis, Data Mining, Reference Frameworks and Standards and International Standards for Standardization

Abstract

The computer audits that are carried out in organizations with or without profit, public or private, must use an adequate methodology and according to their objectives to solve the different problems that arise. For this reason, in this work comparisons are made between the methodologies for Risk Analysis, Data Mining, Reference Frameworks - Standards and International Standardization Norms, with the purpose of obtaining results and specific cases that allow the selection of an appropriate methodology against the problem to be solved in the organizations, or against what the organization wants to obtain as a result. All that, through the help of techniques or quantitative and qualitative comparison methods, established in the second part of the investigation; this will depend on which methodology can stand out against another. In the comparative tables, general and specific characteristics were analyzed, finding in the first part, the affinity that the methodologies have compared to their general phases and, when analyzing the specific characteristics, information was obtained that allowed each methodology to be distinguished and, in this way, find the distinctive results for each methodology.

Keywords

• Computer Auditing, Computer Auditing Methodology, Risk Analysis, Data Mining, Reference Frames, ISO standards