Information Technology (IT) Audit Approach for Mining Companies in Latin America

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Martin Vilchis Villarreal, Emmanuel Contreras Medina, Victor Manuel Moreno Landeros, Eyran Roberto Diaz Gurrola, Alfredo Bueno Solano, Alicia Rodriguez Pulido


The rapid evolution and widespread diffusion of information technology (it) has positioned itself as the predominant trend in the socio-economic development of the 21st century, encompassing virtually all aspects of life. the synergy between accounting and it is undeniable, with clients and auditors seeking to optimize the use of big data and advanced analytics in all their operations. This research makes a significant contribution to the audit arena, targeting internal and external auditors, as well as ceos and it managers. it provides a formal, simplified, comprehensive and adaptable model for various mining organizations, based on it best practices and standards. the methodology used for the creation of a hybrid it audit model was thoroughly reviewed, successfully identifying the standard it risks that impact the financial information of mining companies. The diagnosis of these risks was carried out by applying a research instrument to experts, managers and external it consultants, thus consolidating a valuable contribution to the understanding and management of technological risks in the mining sector.

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