Auditoría tributaria a la Constructora JOSAFERCO Cía. Ltda., cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

This research Work is a “Tax Audit to the Josaferco construction company. Cia. Ltda. Riobamba cantón. Chimborazo province. Period 2015”.It is oriented to the performance of a wide analysis about the tax culture and verification of compliance with its obligations to the regulating entity of taxes, in the execution of the audit was carried out the analysis of the internal control by applying questionnaries with the COSO I method. The components of the control environment, risk assessment, control activities, information and communication, monitoring and supervision were evaluated, they allowed to identify the findings in statements which are not made with actual values, and they are causing the payment of fines and tax interests. The staff is not trained for handling and archiving relevant documentation which generates disorder and loss especially with sales receipts, purchase and retention monthly. For this reason, transactions are not registered on time in the system. They are generating outdated information, in order to remedy the drawbacks. It is recommended to improve internal controls, analyze and verify each of the transactions performed by implementing an accounting system for better control and organization of information leading to the fulfillment of tax obligations based on existing laws. The information provided in this research, it was taken from the documentation of the company, prior authorization of its directors which will be used only for academic purposes.