GOVERNMENT CONTROL AND DISRUPTIVE THREATS IN ECUADOR

Abstract

Disruption is a phrase that alerts us due to its translation of the English term disruption into “abrupt rupture”; The hacking of a server and the exposure of sensitive information of Ecuadorians to the world could be misconceived as that abrupt break in the digital sphere, however, said hack actually exposed a weakness of the internal control system, in which it was evidenced that the only one who does not have free access to all the information generated in Ecuador is the government auditor. This article starts with the report of a case for analysis, presents a theoretical framework related to internal control, legislation and disruptive technologies; and, exposes the weaknesses of internal control from the perspective of a government auditor