Auditoría tributaria a la empresa AXXIS Soluciones – Tecnológicas Integrales Cia. Ltda. de la ciudad de Riobamba, provincia de Chimborazo periodo 2020

Abstract

The objective of this Degree Project was to perform a tax audit of the company AXXIS Soluciones Tecnológicas Integrales Cía. Ltda. in the city of Riobamba, through the evaluation and verification of tax obligations in order to issue a report that allows to know the degree of compliance with these obligations. For the execution of the work, the audit phases were used (planning, execution and issuance of the report), the COSO III for the application of questionnaires that allowed to evaluate the internal control, determining the level of risk and confidence in which the institution is, at the end of the work a report was issued detailing the conclusions and recommendations, which were duly justified by the evidence obtained. During the audit it was identified that the company does not have a manual of functions, lacks an internal control system, the accounting information entered into the system is late and does not contribute to the calculation of tax obligations, and does not comply with the regulations on sales receipts, withholding and complementary documents because the withholding receipts are not issued within five days, directly affecting the calculation of the amounts to be paid for taxes; in addition, substitute declarations are made recurrently. In order to mitigate the risks it is necessary to implement an internal control system to mitigate the existing risks, a manual of functions where the activities for each job position are delimited; the recommendations issued in the report should be considered in order to restructure the presentation of tax obligations, ensuring that the information obtained is real and contributes to the achievement of the objectives and growth of the company