Auditoria tributaria en el Mall del Centro de la ciudad de Riobamba, provincia de Chimborazo, periodo 2014

Abstract

The present investigation of tax audit at the Mall of the city of Riobamba Province of Chimborazo, during the 2014 period, is made with the purpose of verifying the fulfillment of the tributary obligations according to the established in the respective laws and regulations. In the company the verification of the correct application of the law of internal tax regime is carried out, for which it is part of an internal control system applying COSO I with the average confidence level and low control risk; which allows determining the size of the sample and the timing of the tests to performed. At the end of the respective verifications of the components involved, it is concluded that the company does not handle the tax processes efficiently and effectively, that is, it does not correctly apply what is established in the current legal regulations. A problem derived from the lack of training of all the personnel involved with the financial and accounting area, causing the company to make economic payments for the sanctions arising from non-compliance with tax obligations. It is recommended to improve the internal tax control system of the entity, performing previos, concurrent and subsequent controls of each activity that takes place in the different areas of the company that have repercussions in the tax area.