<p>The problem has become evident is the application of a methodology for auditing processes in organizations, each of the standards and the authors describe generally how to apply auditing processes, each with its own standard. Therefore the research aims to propose a simple and clear methodology for implementing the IT audit process and systems. The methodology shows each of the phases or stages and activities to be carried out, based on the methodologies raised by several authors who raise three stages and provide general aspects of audit concepts and methodology and computer audit systems in practice, but it remains unclear activities and how to perform each. Therefore it has proposed a new audit methodology applied to computing and systems in small companies in order to establish the stages and activities to be developed in the audit process and can be applied in different scenarios and adjusted to the regulations. This methodology has already been tested by undergraduate and graduate students in the city of Pasto and has archieved good results concluding that it is a viable so it can be applied to have the basic knowledge of auditing and the standard to be applied option.</p>