Sistema de control interno para equipos de cómputo en una institución de educación superior

Abstract

CONDITION FOR PUBLICATION OF PROJECT. implementation of a policies and procedures manual using the COSO ERM 2017 methodology for managing computer equipment represents a comprehensive benefit for the institution, significantly improving the traceability, security, and control of technological assets. Although the development of the manual did not generate direct costs, its application reduces equipment losses and misplacement, which has a direct impact on the preservation of technological capital. Similarly, staff training and the implementation of auxiliary tools, such as QR code readers and inventory labels, boost the useful life of technological equipment through more efficient corrective and preventive maintenance, avoiding accelerated depreciation and unnecessary purchases. Additionally, the regularization of processes and simultaneous registration across the systems used facilitate compliance with internal control and auditing standards, optimizing administrative and financial resources. Quantitatively, these benefits translate into reduced asset losses, fewer record-keeping errors, and improved efficiency in physical validations, ensuring more reliable and measurable control over computing equipment. Keywords: Computing equipment, internal control, COSO ERM 2017