Information in the organization, its management and auditing

Introduction

Information is one of the potentially most valuable assets a business can have. The real value of that information depends on how it is managed, the time it takes to process and translate it into the product or service launch, and how efficiently it is used and qualitatively better than that of competing companies.

In the age of knowledge, communication and technology in which we find ourselves, it is vitally important to have the correct data and information, because now more than ever we have so many sources from which to obtain information, but we must know how to distinguish between useful information and information from "filling". Since the internet became more accessible for the use of the general public, and the rapid development of information technologies has made the exchange of information have an impressive revolution; nowadays there is a need to have information more and more quickly; Furthermore, there is a great variety of sources from which we can obtain information and there are also more and more channels through which more and more information is transmitted.

Although, this great accessibility that we have for the transmission and obtaining of information through new sources and information channels, has made every day more awareness of the problem that has always existed, but nevertheless it has become more remarkable about the reliability and veracity of the information.

It is known that a well-informed person is a better prepared person, for organizations, today more than ever this saying is vitally important to have a competitive advantage in the market; it has shown that a good collection, interpretation and good management of information means within companies a good communication, better understanding, better performance, greater growth and therefore greater profits; both economic and positioning. On the contrary, bad information in general will generate great economic and prestige losses for companies.

Information is therefore a highly relevant "weapon" within a company; the great challenge is knowing how to distinguish between all the information we have available; what information actually serves us, what information is truthful and reliable in order to make sound decisions.

Starting from this situation, a great need arises for an evaluation of the information; its sources, its channels, its relevance, its use, if all these elements are correct for the decisions and the functioning of the organization.

information

Norbert Wiener, recognized as the father of cybernetics, along with Arturo Rosenblueth Stearns from the 1940s; formed the foundations of the science of cybernetics; science that has totally revolutionized our present day. Wiener leaves us a famous phrase, which goes like this: "Living effectively means having the right information."

In this sentence you can see the great importance that information has in our day to day, in our living; since being well informed allows us to have a greater knowledge for decision making. Therefore, if the information allows us to have an effective life, in the same way the information allows us to run a company effectively, even more so today, since we are in a time when information is available. the order of the day and this information can have a resounding influence on our way of thinking, negotiating, living, when making decisions.

But what is information really?

Information is a set of data that, when processed in an orderly manner, creates a message which is transmitted with the aim of modifying the knowledge and perception of the receiver and therefore has an influence when making decisions.

Information for companies is of great value, because as mentioned in the previous definition, information has great weight when deciding, therefore good information can achieve profits for the company, because of this the information should be considered as an asset to the company. The value of the information will be related to the usefulness it represents for those responsible for making decisions for the fulfillment of the organization's goals.

An example of the great value of information in a company is when wanting to introduce a new product to the market, so when conducting a market study it will give us a forecast on the acceptance and demand of the product, so if take into account the information of this forecast in the development of the product, this information obtained will generate additional profits than expected.

Sometimes the concept of information and communication can be confused; the difference lies in the feedback, if there is no feedback there is no communication, communication is a form of human interaction and there is a certain interdependence of elements; while the main purpose of the information is to increase knowledge and support decision-making.

Within communication there is perception that creates expectations; while the information gives us only knowledge. Communicating is transferring information with a certain expectation, while informing is increasing knowledge.

Some of the objectives of the information are:

Transmit all the necessary information for decision-making Influence the attitude of all company personnel so that their objectives and activities are in harmony with the objectives and operations of the company.

Information characteristics

The information must have certain characteristics, which will increase the value of the information for organizations when making decisions. If the information does not meet any of these characteristics, there is a risk of making a misinterpretation and therefore a bad decision.

Stair & Reynolds (2000) mention the characteristics for making the information valuable:

Exact

The exact information is free of errors. In some cases, information is generated because inaccurate data is inserted into the transformation process, which is commonly known as "garbage in, garbage out."

Complete

The complete information contains all the important data. An investment report that did not include all important costs, for example, would not be complete.

Economic

The production of the information must be relatively inexpensive. Decision makers must always weigh the value of information against the cost of producing it.

Flexible

Flexible information is useful for many purposes. For example, information about the inventory stock for a specific part is helpful to a sales representative to close a sale, a production manager to determine the need for more inventory, and a finance executive to determine the total value. of the company's inventory investment.

Trustworthy

Reliable information will depend on a few factors. In many cases, the reliability of the information depends on the data collection method, in others, on the source of the information. A rumor from an anonymous source about the possibility of an increase in oil prices would not be reliable.

Relevant

Relevant information is what is really important to the decision maker. Information about the possibility of a decrease in the price of lumber would not be relevant for a company that manufactures computer microprocessors.

Simple

The information should be simple, not overly complex. Sophisticated and detailed information is generally not required. An excess of information can lead to information overload, in which case a decision-maker has so much information that it is impossible for him to identify what is truly important.

Timely

Timely information is what you get right when you need it. Knowing the weather conditions prevailing the week before will not help you decide on your outfit today.

Verifiable

The information must be verifiable. This means the ability to verify that it is correct, perhaps by consulting many sources about it.

Accessible

The information must be easily accessible to authorized users, who must obtain it in the right format and at the right time to meet their needs.

Safe

Information must be protected against access by unauthorized users.

Information sources

Information sources are those elements from which information necessary for making decisions in the company can be obtained.

At each level of the company, different types of information are usually required, for example:

At the higher level (made up of directors, managers, etc.), the necessary information may be required for the design of strategies that determine the direction of the company, or that allow its expansion (specific and specific information is usually required). medium (made up of bosses, administrators, etc.), the necessary information may be required for the design of commercial strategies (more detailed information is usually required than in the previous level). At the operational level (made up of operators, salespeople, etc.) Information necessary for the execution of tasks may be required (more detailed information is usually required than in the previous level).

And to obtain the required information, information sources are used, which can be divided into internal and external sources:

Internal sources

They are the sources that are within the company.

Examples of internal sources can be internal databases, for example, those that allow obtaining information regarding customers, financial statements, allow obtaining information regarding the financial situation of the company, inventory records, sales records, records costs, company personnel, etc.

External sources

They are the sources that are outside the company.

Examples of external sources can be the Internet (government agency websites, competitor websites, etc.), government offices, competitor locations, suppliers, distributors, customers, newspapers, magazines, publications, etc.; where information regarding statistics, trends, preferences, etc. can be obtained. (Crecenegocios.com)

Information channels

When a sender wishes to transmit certain information to a receiver, certain information channels can be used; An information channel can be understood as any means used to transmit information, unlike a communication channel where there must be feedback for it to be considered as communication, the information channel does not necessarily have to be feedback from the receiver. However, a channel can work for both information and communication.

Examples of information channels can be intranet, internet, newsletters, books, magazines, newspapers, radio, and so on.

Information flows

An information flow ranges from the generation to the use of the information, specifying its transitory and definitive deposits

In every company, three basic types of information flows usually coexist, and the greater the company's ability to manage these flows, the more important the intangible assets (such as its image, prestige, brand, communication with customers) that are based on in them.

On the one hand, they obtain information from the environment in order to determine what products the market needs and what technologies exist to cover them, this is what we call environmental or external information.

On the other hand, the organization itself internally generates information, which arises from the processing of environmental information and that derived from the relationships in the company, is what we call internal information.

And finally, they make known the products and services that the company makes, calling themselves corporate information. Let's take a closer look at them:

A) Environmental or external information. It is the information that enters the company from the environment, it is essential to be able to be successful in current markets, it must fundamentally seek:

Ability to respond to market needs. The company obtains information from the environment in order to determine strategies, such as what products the market needs. Acquisition of technological skills. The company obtains information from the environment in order to determine what technologies exist, for the correct functioning of the R&D functions, training, increase the technological ability of the company.

Companies need information on two very different environments: immediate environment and remote environment, to find out about each of these two environments there are: informal sources of information (they are not registered anywhere and are based on personal relationships) and formal sources (registered on paper, electronic means or any type of physical support).

Immediate environment. Made up of those elements that the company must deal with on a daily basis: customers, suppliers, distributors, competitors, funding sources and regulators Remote environment, which it does not have to face on a daily basis, but which it must monitor in order to identify changes and trends that require an adaptation of the company's strategies in the medium and long term. It's a broader context: the political climate, the economic situation, social trends, and technological innovations. Every day the remote environment becomes more immediate thanks to the NTIC.

B) Internal Information. While the company receives all this external information, it assimilates and processes it, combining it with the internal information generated by the company itself, this process helps it develop the products and services that it subsequently offers to its customers. In every company, two main types of internal information can be distinguished:

Companies generate a large amount of operational information, information that results from the company's own routine operation (customer lists, product catalogs, inventory lists in the warehouse, accounting records, numerical control data of the machinery), which usually be formal, and easily stored in some type of physical record Companies generate knowledge as a result of the assimilation or digestion of internal and external information, and of the exploitation of the creative capacities of their members (new products are designed, processes, management mechanisms are optimized, etc.). The company learns and its knowledge accumulates in the form of know-how. This information is basically informal, it is stored in the experience of people.

C) Corporate information. This is what we call the information output from the company to the outside. Any company that wants to survive must make an effort to emit a differentiated message to its environment that allows it to be clearly perceivable by consumers. Two main types of messages can be distinguished:

The company can carry out direct communication actions: launch an advertising campaign, exploit its image through sponsorship actions, start an R & D process in order to generate a very specific product, in this case, the information that is emitted to the environment is contained in the product in the form of applied technology The company can carry out indirect communication actions, through the operational route: a company that takes care of the quality of its products is, perhaps without knowing it, spreading information about the environment, since by satisfying its clients with quality products, it achieves a brand image and a prestige that the clients themselves are in charge of spreading among their acquaintances.

Information system

A system is understood as the set of elements or components that interact with each other to achieve goals. The elements themselves and the relationships between them determine the functioning of the system. Systems have elements such as: inputs, processing, mechanisms, outputs, and feedback.

An information system, defined by the authors Laudon and Laudon (2004) is a set of interrelated components that collect, process, store and distribute information to support decision-making and control of an organization. In addition to supporting decision-making, coordination, and control, information systems can help managers and workers analyze problems, visualize complex issues, and create new products. (Fernandez Alarcón, 2006)

Therefore, an information system is a set of interrelated components to collect, manipulate and disseminate information in order to have a feedback mechanism which will support the fulfillment of an objective.

Components of an information system

Entry

In information systems, input is the activity that consists of collecting and capturing primary data. For example, before launching a new product, a market study should be carried out to obtain information on whether it will be accepted or not.

Entry can take many forms. Taking the previous example, the way to know if the product will be accepted or not is through a survey. Entry can be a manual or automated process; Either the survey is carried out on sheets of paper or by email where the count is carried out automatically. Regardless of the input method used, the accuracy of the input is critical to obtaining the desired output.

Prosecution

In information systems, processing involves the conversion or transformation of data into useful outputs. This may involve running calculations, making comparisons and taking alternate actions, and storing data for later use.

Processing can be carried out manually or by computers. In the case of the market study, the required processing is to count the number of affirmative responses and the number of negative responses regarding the acceptance of the product to be launched on the market.

Departure

In information systems, output involves producing useful information, usually in the form of documents and / or reports. In some cases, the output of one system could well be the input of another. The output of a marketing system for the new product, whether it will be accepted or not, could serve as input to a system to know the quantity of production of the new product. It is often common for the output of one system to serve as input for the control of other systems or devices. For example, suppose that the new product to be launched is an office furniture, therefore many variables must be taken into account, thus, the client, seller and designer must repeat the design process several times to ensure the effective satisfaction of the products. consumer needs.

Feedback

In information systems, feedback is the output that is used to effect changes in input or processing activities. The presence of errors or problems, for example, could dictate the need to correct input data or modify a process. Feedback is also of great importance for managers and decision makers. The output of an information system could indicate, for example, that the inventory levels of certain items are getting lower and lower. An administrator could use this feedback to decide to order more items. New orders for inventory replenishment would then become inputs to the system. In this case,the feedback system reacts to the existence of a problem and alerts the manager to a shortage of certain inventory items. In addition to this reactive method, a computer system can also adopt a proactive method and anticipate the future occurrence of certain events in order to avoid problems. This concept, called forecasting, can be helpful in estimating future sales and ordering inventory before inventory runs out.It can be useful for estimating future sales and ordering inventory before inventory runs out.It can be useful for estimating future sales and ordering inventory before inventory runs out.

Information management in organizations

Information management (IG) has as its fundamental purpose the proper use of the information that an organization requires for its best operation. This means that her interest is focused not only on information and the way in which it intervenes in strategic and productive processes, but also on those resources of the organization that allow its proper use and treatment.

The IG is a set of activities carried out in order to control, store and, subsequently, adequately retrieve the information produced, received or retained by any organization in the development of its activities.

It is also understood as the planning, organization, direction and control of information in an open system and the techniques that efficiently and effectively make it possible to manage information resources and assets, from internal and external sources, a meaningful dialogue and an understanding that stimulates proactive decision making and problem solving to achieve goals and objectives at a personal, operational, organizational and strategic level with competitive advantages and the improvement of the system's operation, or everything related to obtaining the appropriate information, in the right way, for the right person, at the right cost, at the right time, in the right place, to take the right action.

IG is also an economic activity through which objectives and strategies are drawn up, resources are organized and distributed, and actions are conducted and controlled for better management and use of information, in a way that effectively and efficiently guarantees its identification, obtaining, representation, storage, search and retrieval, circulation or distribution, analysis and use, with benefits and the creation of competitive advantages for the organization.

In essence, it plans, organizes, directs and controls resources, systems and actions associated with information; Its development aims to minimize costs and maximize benefits derived from its use and treatment, while assigning information responsibilities to ensure a constant circulation of information flows.

All of this is, to a large extent, the result of the recognized importance of using information as a strategic resource for organizations. Two types of resources are managed in organizations: tangible and intangible assets. The former, among which are material and financial resources, allow the development of production processes in organizations. The latter, made up of information and knowledge, among others, determine the organizational benefits and the fulfillment of long-term strategies and aspirations. For these reasons, both must be administered properly.

Now, in the specific case of information, this constitutes a resource that can be located, and in turn, transmitted outside the organization, so that then, three information flows can be identified:

Environmental information flows: made up of information from the external environment that enter the organization due to its importance for business development Internal information flows: made up of information that, once it becomes an organizational resource, transits and is distributed by the company, to be applied in the processes that take place in it.Corporate information flows: made up of the information that the organization sends to the external environment, materialized in informational products and services.

This makes it possible to ensure that the informational scope of organizations is marked by the interaction dynamics it establishes with its external environment. The latter, made up of suppliers, competitors, clients and organizations that establish policies and regulations that affect organizational functioning.

The knowledge of these elements and their influence conditions the achievement of an effective development of IG in organizations. In this sense, it is essential to consider both the external environment of the organization, because in this, a large part of the information with value for the institution is generated and managed, as well as the internal environment, where valuable information is frequently produced (experiences, statistics) for the company. All this means that the IG is oriented towards an individual component (members of the organization), a structural component (corresponding to the work groups and their functions) and finally, to another, of an organizational nature (the organization and its operating dynamics). We then have three environments for the use of information: the individual, the organizational and the external environment.

In correspondence with this, IG must start from the analysis of the context in which it will take place, hence it is important to understand, at first, the dynamics of systemic functioning in which it will take place, and it should be considered:

The organization's network or business environment. Its components and relationships:

Organizational structure Strategic and productive processes Products and services Organizational resources (material, financial and human) Organizational culture Application of techniques, tools, activities, and management approaches.

Subsequently, the actual use and treatment given to the information in its three dimensions or organizational environments must be analyzed.

All of this requires knowing, from the outset, the information that the organization uses and needs and how it circulates within it. The latter allows identifying who uses it, how, where it is stored and what it is used for, that is, what is done with it. Only in this way is it possible to understand the life cycle of each information, the transformations it undergoes and its application. Without this first diagnosis, the strategies and actions of the IG cannot be guided, due to the lack of knowledge of the real situation of the treatment and use of the information.

This informational diagnosis in the organization is a mandatory step in which it is necessary to identify:

The information sources available in the organization The information needs it presents The information flows The existing information resources in the institution Informational culture Information systems Main informational processes carried out in the organization and throughout its organizational structure.Main information services.

It is important to emphasize that this diagnosis should not be oriented exclusively to the study of the material conditions and the dynamics of information distribution in the organization, say the resources, systems, processes, services, data flows, etc. Subjective issues such as policies, action rules and procedures should also be considered; as well as the informational assumptions, beliefs, strategies, skills and competencies, in short, everything related to the informational culture and the mental models of the members of the organization. All these aspects are important because, frequently, they affect favorably or unfavorably in the handling and use of the information.

Once this diagnosis has been made, which allows better observing the informational strengths and weaknesses present in the organization, it is possible to guide the IG, which must consider the importance of the structure, processes, services and products in terms of information; informational resources, policies, regulations and strategies. All this allows the IG to adapt these elements in such a way that:

The organizational structure benefits the distribution and use of information. The dynamics of informational flows thus facilitates the accessibility, organization and use of information. Information processes are better managed and it is guaranteed that a true transformation and value addition occurs in them, which substantially favors decision-making and organizational innovation.. Information resources are managed in such a way that they generate benefits, once they are integrated into the systems and the provision of services. Adequate inputs will be available for the development of the organization's functions based on adequate supply chain management, where it is possible to obtain the necessary information resources to carry out the processes without exceeding costs or generating logistical losses.Informational products and services are generated in accordance with the needs and requirements of users. They can be developed in anticipation of changes to effectively and efficiently contribute to the rapid adaptation of the company to its changing environment. Thus, the demand and consumption of these would increase, by providing information with added value, always in accordance with the treatment that is granted to this resource in the organization. Policies, regulations and information strategies favor the consolidation of the informational culture which, in turn, contributes to creating a work environment in which the use and application of this resource is perceived as a mechanism to generate competitive advantages. (Rodríguez Cruz, 2008)2008)2008)in advance of changes to contribute effectively and efficiently to the rapid adaptation of the company to its changing environment. Thus, the demand and consumption of these would increase, by providing information with added value, always in accordance with the treatment that is granted to this resource in the organization. Policies, regulations and information strategies favor the consolidation of the informational culture which, in turn, contributes to creating a work environment in which the use and application of this resource is perceived as a mechanism to generate competitive advantages. (Rodríguez Cruz, 2008)in advance of changes to contribute effectively and efficiently to the rapid adaptation of the company to its changing environment. Thus, the demand and consumption of these would increase, by providing information with added value, always in accordance with the treatment that is granted to this resource in the organization. Policies, regulations and information strategies favor the consolidation of the informational culture which, in turn, contributes to creating a work environment in which the use and application of this resource is perceived as a mechanism to generate competitive advantages. (Rodríguez Cruz, 2008)always in accordance with the treatment that is granted to this resource in the organization Policies, regulations and informational strategies favor the consolidation of the informational culture which, in turn, contributes to creating a work environment in which the use and application of this resource as a mechanism to generate competitive advantages. (Rodríguez Cruz, 2008)always in accordance with the treatment that is granted to this resource in the organization Policies, regulations and informational strategies favor the consolidation of the informational culture which, in turn, contributes to creating a work environment in which the use and application of this resource as a mechanism to generate competitive advantages. (Rodríguez Cruz, 2008)

Economic dimension of the information

The main function of information in the company is to reduce uncertainty and contribute to rational decision-making. As a preliminary step to any action, a specific decision is required, a decision that will necessarily require the fullest possible knowledge of the reality to be transformed, of the available means and of the different processes to be used. On the other hand, once the activity is started, it is also necessary to monitor it, in order to check if it is carried out as planned and the established purposes will be achieved. In both cases the same element is required: information.

In addition to the importance of information in reducing uncertainty, in making decisions and in controlling the actions undertaken, information has an economic dimension that makes it critical. The economic problem that arises is that having the best information to make better decisions or affect a better follow-up entails bearing a higher cost. In other words, we have to determine the level of sufficient accuracy of the information necessary for the decision to be adopted or for the control to be carried out, depending on the relationship between the usefulness of said information and its cost.

The information function in its entirety is developed through the Company's Information System, remembering that this system is the set of means (instrumental and human) and procedures configured to obtain, process and transmit or store the information necessary for the normal Operation of the company. Such information must be appropriate, in sufficient quantity and quality, it must be accurate and correct and it must be provided at the right time, in the right place, in a simple way, to the person who needs it and at the lowest possible cost.

The company relates to its environment and captures information from it, information that is processed and allows knowing the context in which it operates (economic, social, political, technical, legal, cultural, etc.). The company needs to "know itself ”, That is, knowing how it is, how it is structured, how it works, in order to optimize its states and flows, and achieve the configuration that most closely matches its objectives. Finally, the company needs to know in order to act, perhaps this last aspect is the most important in terms of the value that the company gives to the “information” resources. If there is a priority and truly vital resource for the company, it is to have adequate information for decision making.

Information and decision making

The purpose of the company's existence is to achieve a series of objectives. To achieve these objectives it is necessary to carry out a series of actions. This action is reduced to mere input transformer processes, as a result of which products are obtained whose main quality is to be useful or suitable for other entities, transformers or consumers. It is a main characteristic of company management that of the process of turning information into action. It is understood that behind every action there is a decision, a decision that has to be based on the rigorous analysis of adequate information. Therefore, information appears as an essential element for decision-making.

The usefulness of the information will depend on the degree of need for such information, its timeliness with respect to the time factor and whether it is more or less adequate in its content and form of presentation.

The cost of information, on the other hand, is a perfectly measurable magnitude whose value will depend on the degree of accuracy that we want to achieve and the time required to obtain said information.

The problem that arises is to determine what is the level of accuracy about the information necessary for the decision to be adopted. Depending on whether we consider one or another degree of accuracy, we will incur certain costs. Now, what criteria can we apply to determine what should be said "sufficient" level of accuracy? We can use that of comparing the usefulness of said "sufficient" information with the cost of such information.

In this case we are considering that having the necessary information, in quantity, quality and adequate presentation, for the decision to be made, will entail obtaining measurable results in economic terms. While not having such information, in the terms previously expressed, presupposes not only not obtaining those expected results, and therefore, not achieving the proposed objectives, but also the fact that a series of prejudices are produced, equally quantifiable in economic terms, due to the circumstance of not being able to carry out the decision-making process in the most appropriate conditions.

On the other hand, there is an equally determining aspect in both the utility factor and the cost factor, this aspect is the time dimension. To the extent that we can have the necessary information more quickly, that information will be more useful; The longer the availability of such information is prolonged, the less useful it will be for the decision to be made. We can express this relationship in the terms: the longer the less useful and vice versa.

Logically, this utility function will have a maximum value, which we can quantify in monetary units; insofar as we can have the necessary information at the time of decision-making and obtain quantifiable results in the same terms. The value of the information necessary to make the decision, expressed in terms of utility, will be at most equal to the minimum value of the results that we expect to obtain after developing said decision.

Obtaining the information necessary for the decision to be made in a short space of time, that is, investing little time in the process of obtaining said information, will usually involve a very high cost; in such a way that the cost of having all the necessary information at the right moment of decision making, that is, at moment zero, would be very high, tending to infinity. As it takes time to obtain the necessary information for the decision, that is, as such information becomes less peremptory, we understand that it will be possible to obtain it at lower costs. Or expressed in other terms, the value in terms of cost of information that is delayed in time will be less than the value of said information if we can have it more quickly.The more in advance we can have the information necessary for the decision to be made, the less economic value such information will have.

The importance of information in reducing uncertainty and in decision-making, information has an economic dimension that is what gives it its character as a critical factor. To make a decision appropriate to the objectives pursued, a rational analysis process must be developed that will be both more objective and useful according to the quantity, quality, adequate presentation and timeliness of the information received. The economic problem that arises is that having the best information implies making better decisions, but associated with bearing a higher cost. In other words, we have to determine the level of sufficient accuracy of the information necessary for the decision to be adopted, based on the relationship between the usefulness of said "sufficient" information and its cost. (Mateo Mateo & Álvarez Herranz,1999)

Information audit

Throughout this article we have defined what information is, its characteristics, which is an information system; its economic importance in organizations as well as the need to manage it; and this is where information auditing comes in, since, as defined above, information management is all that refers to obtaining the right information, in the right way, for the right person, at the right price., at the right time and place. But how do you know if the information obtained is adequate? Since we are in an era where there is an excess of information, an excess of information sources, so it is increasingly difficult to obtain truthful information despite having so much information at hand.

The unqualified audit is a process that, broadly speaking, aims to study, discover, identify and evaluate something.

The financial audit or external audit examines the accounting records of a company to review irregularities and ensure that a true picture of the company's assets is provided.

The information audit analyzes and evaluates, and it is hoped with it that it improves the use of the information within the organization.

The definitions of information auditing are varied, but most of them start from some basic premises:

The fact of understanding information as a resource, an asset of the organization As a resource, information has to be managed, and thus we assimilate it to other concepts such as information management, information policy and the term that We are concerned with the information audit. Information management is closely linked to the objectives, mission and strategy of the organization.

Below are some definitions from various authors;

Guy St Clair defines auditing in the following terms:

“The simplest method to understand how information is used, what levels of service are requested, who are the customers and what type of information needs to be provided is an information audit. In simple terms, the information audit is a process that examines all the functions of the company related to the information and determines how they use it ”.

UK Information Resources Management Network (IRM) defines:

"A systematic analysis of the use, resources and information flows, and a check that establishes both in what concerns people and in existing documents to what extent they contribute to the objectives of a company."

EM Cortez, EJ Kazlauskas mention that:

"Information audit is a generic term that designates a set of strategies that serve to study the effectiveness of the information flow within a company."

P. Morgat defines that:

“The information audit allows, as a minimum, to determine which are the sources of information available to the company (the information heritage) which are the sources that it really needs (vital information) which are the sources that it does not have (the shortcomings information) and finally, what are the sources that generate useless costs (superfluous information) ”.

Therefore, an information audit is basically a process of identification and evaluation of the information resources necessary to fulfill the objectives of the company. This is a step prior to determining an information management strategy. Put very simply: the objective of the information audit is to ensure that the information that circulates through the system is the one that best suits the organization.

The information audit has three main components:

The identification of the information that the organization needs to meet its objectives The comparison of those needs with the information that the organization already uses, so that unmet needs are revealed and assesses if the current resources really add value to the organization Define a strategies on information that must circulate throughout the organization, and can even detail how it must circulate. (Cornella, 2003)

The scope of the audit is very broad and is suitable for any type of organization since the information audit proposes to do the following:

Diagnosis of the use of information within the organization Identification and sampling of available information resources Discovery of what information is essential, why and for whom Use and comparison of information.

Usefulness of information auditing

The information audit evaluates the effectiveness and efficiency of the information system, the current information needs, the effectiveness of the use and distribution of information, and the uses and needs of information by functional area or department. It also identifies gaps, inconsistencies and duplications, new information resources, weak points and opportunities in the system, and user / customer behavior and practices with respect to information (ways of obtaining and distributing it).

An information audit establishes the information needs of the organization, determines how the information resources respond to these needs and establishes guidelines for improving the information resource.

The information audit aims to find out the following points:

Organizational information, whether on paper, electronic or that residing in the minds of employees Resources to make information accessible to those who need to turn it into knowledge People involved in the use of information Forms in which the information is used in order to achieve the objectives. The tools that must be used to interact with the information from manual indexes to the most complex automated systems.

Some of the questions that an information audit should answer are:

What use do organizations make of information?

Who are your actual and potential users or customers?

What information resources do you have? Are they appropriate for the organization's goals and for the service levels required by users or customers?

How is the information distributed and disseminated?

What is it for?

Who manages and controls it?

How do we establish its value and cost?

Information audit application

The information audit is applicable to any type of organization, regardless of its ownership: public, private or non-profit entity, economic sector or area of activity.

The areas of application of the information audit are:

Creation of an information service and establishment of a corporate information policy.

The fact of auditing in the initial phase of establishment of an information unit constitutes a guarantee of the future of success of the same.

Evaluation of a service.

We can carry out the evaluation from four different points of view:

Measuring the results with respect to the objectives Analyzing the management by means of indicators and scorecards Contrasting the analysis with existing standards Letting the users assess the effectiveness of the unit.

Strategic review of the information service.

An audit process can be used to carry out a strategic review of the inquiry point.

Redefinition of business strategy.

Any process of change in an organization affects all resources and assets and in this sense, information is not alien to it. The audit is the ideal methodology to identify the changing elements and offer appropriate solutions to the new context.

Establishment of an information strategy.

As a process of identification and evaluation of the information resources necessary to achieve the objectives of the company, an information audit is the previous step to determining an information management strategy.

Merger or restructuring of services.

In a context of merger or restructuring of companies and their information services, the audit may be the most appropriate methodology to define the structure of the new information service, establish its mission and objectives, and determine the allocation of resources necessary to face the new stage with guarantees of success.

Implementation of an intranet.

The intranet as a technological tool for communication and information distribution needs to have a very exact knowledge of what the requirements of users / customers are in terms of information, how this information is used and shared, what internal and external resources the company has. organization among other elements.

Review of partial policies of the information service.

An audit can also be used to review the information service's partial policies.

Implementation of knowledge management projects.

The audit is the most appropriate tool to determine the information flows within the organization, the needs of the users and the key information for the organization that constitutes the first step to implement an information management policy.

Phases of the information audit

There are different methodologies for conducting information audits, at a general level the following phases stand out:

Planning. clearly develop the objectives, know what we want to achieve, know the organization and identify the key people in the organization (not at a hierarchical level, but at a functional level). Know the size of the project and the resources (physical, information, human, financial and physical size of resource location). Choose the methodology: data collection, data analysis, data evaluation, presentation of goals and recommendations and action plan for implementation and recommendations. Develop a strategic and communication plan: before, during and after the audit. Enlist media management, develop a business plan, find a way to encourage or promote Data collection. Develop a database of information resources.Preparation for data collection, questionnaire, group and individual interviews Data analysis, data preparation, analysis methods Data evaluation, evaluating gaps and duplications, interpreting information flow, evaluating problems, formulating recommendations, develop an action plan for change Communicate recommendations, write the report, oral presentations and seminars, corporate intranets / extranets, obtain feedback with participants and key people in the process Implementation of the recommendations. Develop an implementation program, incorporate changes into formal plans (marketing, business and strategy), develop a post-implementation strategy, develop an information policy, continue to monitor the audit.Measure and assess changes, plan a regular information audit cycle.

Conclusions

Information for companies is currently part of their assets, however it is important to recognize when information is really valuable and useful to the company or when this information is only "filler".

The information audit is a way of evaluating everything related to information, its sources, channels, systems, all this in order to have the appropriate information and then yes, to have a good management of it.

However, the information audit, unlike the other audits, is not regulated by standards in such a way it is not an obligation or a requirement of the companies, so there is always the risk of having bad information and therefore both make bad decisions.

Bibliography

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