Seguridad de la Información en procesos de organización para una asociación de profesionales con la metodología del marco de trabajo COSO

The effects of information security involve an audit of procedures aimed at generating valid and sufficient judgments for a study that addresses risk assessment related to information, business processes, and the control mechanisms that are theorized and applied, such as those in the COSO framework (Framework Committee of Sponsoring Organizations of the Treadway Commission). This includes the objectives of designing controls according to the proposed implementation within organizations, such as a professional association. It also involves establishing lines of application for assessing the utility of computerized and communication means. The evaluation method is descriptive and systematically examines operations related to financial and accounting data and information. The result obtained is the reasonableness of the information states for processes related to functional operability, equipment control, and programs and applications. While there is a basis for professional judgment, it is sufficient to make recommendations and propose feedback for information security and the use of information technology.