摘要
facing the need of developing a tool to diagnose and audit informational flow charts in organizations that understand information as an intangible asset of high value, it is proposed a systemic methodology of analysis, based on a managerial strategic approach. the tasks and solutions forseen for each step, as well as their technologies, resources, and the place of the human factor, are exposed from the perspective of the process approach. by means of a software designed for the study of graphs and networks, the databases of every subsystem are created and their informational interrelation is shown. the study of a case illustrates the proposal.