Auditoría tributaria a la Cooperativa de Ahorro y Crédito Puruhá Ltda. de la ciudad de Riobamba, provincia de Chimborazo, período 2015

Abstract

A tax audit was conducted at the Puruhá Credit Union in the city of Riobamba, province of Chimborazo in 2015 to determine if the correct tax was reported and paid. During the audit, an internal control was analyzed administering questionnaires to its staff. The Committee of Sponsoring Organizations of the Treadway Comission (COSO) I method was used, in which the control environment, risk assessment, control activities, information and communication, and monitoring components were evaluated. The results showed a moderate risk level of 44% and moderate confidence level of 56%. The values report in the value-added tax and withholding tax forms differ from the credit union accounting records. Besides, tax liabilities are not paid by the due date established by the Organic Law of Internal Tax Regime and its regulations; that is why, interests and penalties have been charged. Suppliers have not been withhold, so the credit union has to pay instead of them. It is recommended that its executives take into account the final report to improve the internal control system and to pay taxes properly.