Auditoría tributaria a la Empresa MEGASYSTEMS del cantón Riobamba, provincia de Chimborazo, período 2016

Abstract

In this degree work an Exam of Tributary Auditing to Megasystems Enterprise, of Riobamba city, Chimborazo Province, period 2016, was performed, with the aim to evaluate the accomplishment of the tributary obligations. The Tributary Auditing includes the evaluation of the system of internal control through the method COSO I, which has as purpose to determine the fulfillment of five components that are: Control Enviroment, Valuation of Auditing Risk, Control Activities, Information and Comunication, and Monitoring. The inform of Tributary fulfillment is based on the analysis and revision of the evidence like: tax statements, annexes, source documents, accounting, according to what the Organical Law of internal Tax Regime and the Implementing Regulation stipulates, through techiques, field tests, questionnaires, interviews and procedures determined in the auditing programs. Into the Accounting Department it was determined that there are weaknesses in the emission of retention receipts, purchasing transaction record, sales revenues and comunication of information of employees about the withholding source for dependency relation. It is recommended for the accountant too receive frequent training whit the aim of being updated regarding to the tributary reforms that affect the enterprise functioning, so the institution fulfill in a proper way with its tributary obligations.