University Accounting Education for Internal Control and Cybersecurity in Companies

Abstract

The present study of the Research Project: Analysis of IFRS Sustainability in Companies with University Accounting Education of the Technical University of the North (UTN) was carried out in Ecuador, with the objective of identifying the guidelines of university accounting education, with application of internal control and cybersecurity for companies, according to scientific supports and innovative ideas that enhance the improvement of skills of students in technical careers, to counteract the risks and technological threats existing in the business world. The methodological support of the research was exploratory, descriptive and correlational, supported by the statistical method, the survey technique and the questionnaire. The test was applied to 60 undergraduate students of the Accounting and Auditing Degree (CCA) of the academic unit of study. The processed results reached a Cronbach's Alpha of 0.8 with relevance of the study; according to the first analysis of the statistical processing, with the relation of variables: accounting education, internal control and information security, 43.3% of total student satisfaction was achieved and through the second data analysis, with the processing of cross tables, a dispersion of responses was found on an intermediate scale with 58.3% of student acceptance, with respect to the examined variables. These results affirm the unification of academic efforts for the implementation of technical mechanisms for the strengthening of university accounting training, with sustainable innovative educational guidelines, which invigorate educational attention in the control, sustainability and security of business data, with effective professional responses in accordance with modern trends and technological requirements of the globalised world.