Auditoría tributaria a la Cooperativa de Ahorro y Crédito Educadores de Chimborazo Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2016

Abstract

The Tax Auditing to the Saving and Credit Cooperative Educadores de Chimborazo Ltda of Riobamba city, Chimborazo Province, 2016 period, has the purpose of proving the performance of the tax returnd and the correctness of the report provided to the Internal Revenue Service . The investigation permited to carry out interviews to the General Manager as well as the accountant and the application of internal control questionnaires COSO III taking into account the Tax Code, the Organic Law of the Internal Tax Regime and its Regulations, through the use of auditing tools and methods which included a number of necessary and timely tests to executed statements. As a result, certain deficiencies were determined in the financial institution such as: the invoices are not verified immediately, there are no permanent training permanent training in relation to taxation, the calculations made in the tax conciliation are not applied according to what the law establishes, inaccuracies in the tax procedures at the time of filling in the forms; it is important to take this issues into account in order to avoid possible fines and penalties. Finally, it is suggested to accept the recommendations provided and to monitor the anomalies found in the final report with the objective of presenting a true and unquestionable information before the tax administration.