Auditoría tributaria a la Cooperativa de Ahorro y Crédito Nueva Esperanza, de la ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

The objective of this degree work was to carry out a Tax Audit to the “Cooperativa de Ahorro y Crédito Nueva Esperanza”, of the City of Riobamba, Province of Chimborazo, Period 2019, in order to determine the level of compliance with the tax obligations of the entity. The research techniques applied were: Firstly, direct observation which obtained first-hand information from the subjects who were experiencing the process. Secondly, surveys that were applied to the cooperative's staff, and thirdly the interviews with the financial area. For this reason, a tax Audit was carried out where questionnaires were applied according the COSO I method, the accounting records were analyzed and compared with the information declared to the “SRI”, and compliance with the declarations and annexes that were verified according to the deadlines established by the tax administration and the deductibility limits of certain expenses, a final report is issued to the entity's managers and establishing corrective actions in order to avoid penalties by the tax administration. The findings were: adequate internal control regarding the tax preparation and payment process which has not been established yet, inadequate coordination between the personnel that handles the accounting-tax information, lack of permanent training for the financial personnel of the institution produces an outdated their knowledge and therefore do not perform their tasks optimally. It is recommended a General Accountant, to review the updates and modifications of the tax regulations such as laws, control and resolutions, in order to prepare the financial information in accordance with the standards required by the tax administration and that the cooperative is not subject to application of penalties and sanctions.