Propuesta metodológica para la reducción de riesgos de los sistemas de información contable de empresas del sector acuícola de la provincia del Guayas.

Abstract

The proposed methodology is based on the Reduction of Risks in the physical and logical access of the Accounting Information Systems, to prevent errors and frauds that may occur in SMEs in the Aquaculture sector. The researched work is based on risk theories and internal controls to mitigate identified or existing risks. The research approach was carried out using qualitative data, applying a tool for data collection through in-depth interviews, carried out with six experts. Developing in summary the main findings, raising the answers found and identifying the similarities and differences in a matrix. We conclude with the methodological proposal by developing a risk reduction process, through a scheme that consists of four stages that are: (a) plan the program for risk assessment, (b) execute questionnaires, (c) monitor the risks identified through a matrix with a heat map, and (d) respond to the risks with corrective actions.