Auditoría tributaria a la Ferretería FERKONSA S.A., ubicada en la ciudad de Riobamba, provincia de Chimborazo, en el periodo 2016

Abstract

This research is carried out due to the Tax Audit of the FERERTERIA FERKONSA S.A., located Riobamba city, Chimborazo province, period 2016, has been developed with the objective of verifying the veracity on the fulfillment of the tax obligations and the accuracy of the records coming from its operations and activities. For the execution, it was necessary to apply the dispositions and norms issued by the Organic Law of the Internal Tax Regime, the Accounting Principles, and the Generally Accepted Auditing Standards, for the development of each of the phase were used selective audit techniques which were used to determine the weaknesses in Internal Control and the finding in the execution process, the results demonstrated that the accounting records are coincident with the amounts declared in different forms; In addition, it was verified that the established times for the presentation of the financial – accounting information complies with precision, thus avoiding the issuance of fines by the Internal Revenue System. The study showed that the accounting processes used in the Ferreteria store have been processed correctly; so it has been concluded that there is an appropriate control of the operations and activities of the Company. It is recommended to continue with the established system because of compliance with the tax regulations is within the parameters required by the Law.