RESUMEN Este trabajo presenta un modelado conceptual para la construccion de un software de apoyo a la auditoria de sistemas y tecnologias de la informacion acorde al estandar COBIT (Control Objectives for Information and Related Technology) de Information System Audit and Control Association (2006), utilizando como base la metodologia de sistemas blandos propuesta por Checkland (1994) y la propuesta de investigacion del Dr. Martinez (2004), asi como el uso del Proceso unificado de Desarrollo de Software de Jacobson, I., Booch, G., Rumbaugh, J. (1999) para el desarrollo de la herramienta software. PALABRAS CLAVES: Auditoria de sistemas, COBIT, Ingenieria del software. ABSTRACT This work presents conceptual modelling for the construction of a software of support to the audit of systems and technologies of the information to the standard COBIT (Control Objectives for Information and Related Technology) ISACA (2006), using like base the Soft System Methodology proposed by Checkland (1994) and the offer of investigation(research) of the Dr. Martinez (2004), as well as the use of the Process unified of Development of Software Jacobson, I., Booch, G., Rumbaugh, J. (1999) for the development of the tool software. KEYWORDS: Systems of Audit, COBIT, Software of the Engineering.