Auditoría Tributaria a la Empresa DICEL del cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

The Tax Audit to the DICEL Company of canton Riobamba, province of Chimborazo during the period 2015, was executed in order to evaluate the adequate compliance with tax obligations, for its development internal control questionnaires were applied using the COSO III method, analyzing each result. Subsequently an exhaustive study of all tax processes was carried out, as well as source documents and the application of the legal regulations established in the Tax Code, Internal Tax Regime Law, its regulation, resolutions, and circular letters issued by the Control authority (SRI), errors and deficiencies were found through this. It is expected that the company analyzes and makes a proper use of these corrections, in order to avoid sanctions, and then take the best decisions based on the efficient results.