Aproximación de la auditoria de sistemas al lenguaje abierto de datos xml en un proceso contable

Abstract

The open language of XML data is a universal standard that has made great strides in the world of computing because it has allowed from the making of new creations of new languages, facilitating its structure and flexibility, which accompanied at the time of an audit of systems by the OSI and ISO 27001 model, the evaluation of the process of issuing and sending the information that is to be transported from one network to another can be guaranteed, providing the opportunity to make respective recommendations that may be necessary in order to maintain efficiency and effectiveness of process. The systems audit is a tool that helps to optimize times and allows to apply controls to minimize the possible risks to which the sender and receiver of the information may be exposed. It is immersed in the approach that was developed in this article since the issuance, where it must be guaranteed that the information that is extracted from a database of the taxpayer (Issuer) and transformed to be presented according to the criteria of the tool given by the DIAN (prevalidator) being transformed into XML language to later be presented to the DIAN WEB portal, and the DIAN recipient will transform the document into this language and make traceability with the tax returns filed during the taxable year of the exogenous information reported; the auditor's role in this process should be that of an evaluator.