Auditoría tributaria a la Cooperativa de Ahorro y Crédito Divino Niño, cantón Cumandá, provincia de Chimborazo, período 2017

Abstract

The Tax Audit at the Cooperativa de Ahorro y Crédito Divino Niño, located in Cumandá, province of Chimborazo, term 2017, was conducted in order to verify whether the obligations to the tax administration have been correctly complied. For its execution, the audit phases were applied, carrying out compliance and substantive tests to obtain the evidence that supports the opinion on the financial statements. To do this, the Generally Accepted Auditing Standards were observed, the correct application of the tax regulations issued by the control bodies, for which the analysis of internal control was carried out through the application of questionnaires to the personnel of the institution by using the COSO I method that evaluated the following components: control environment, evaluation of risks, controlling activities, information and communication, supervision and monitoring. A moderate level of risk was determined with 28% and a confidence level of 72% with a drop tendency. The analysis carried out on the tax returns allowed to conclude the existence of inconsistencies between the values recorded in the accounting books versus the values recorded in the returns issued to the Servicio de Rentas Internas, providing inacurate tax information, which was not presented during the period established by the Ley de Régimen Tributario Interno, resulting on the payment of fines and interest. Due to these circumstances, it is recommended that the CEOS of the institution take into account the final report in order to implement an internal control system to fully comply with tax obligations.