Realización de auditorías informáticas a los sistemas contables de los contribuyentes dentro de procesos de determinaciones tributarias realizadas por el SRI Regional Centro Uno durante el ejercicio económico 2011 y su incidencia en la deuda generada

Abstract

Supervision is an essential function in the Tax Administration, it helps fighting elution and promotes the voluntary compliance of the tax obligations, building tools that help the taxpayer during this compliance process, as well as informing about the risk the obligations are not full filled. The Taxation Computer Audit is very helpful to accomplish the Supervision Function, because nowadays all systems are computerized, so that arises the need to review them in order to check that the information submitted by the taxpayer is truthful. Being a new audit technique is necessary to have a guide that helps the staff involved to succeed in this type of analysis, through technical way and with established steps in order to check the authenticity, integrity and availability of the Computer Accounting Systems that are used by the taxpayer. Throughout a correct Taxation Computer Audit to the Taxpayer Systems, the results will have a valid support, tests could be performed and it will demonstrate how they are keeping the accounts in certain company, therefore the generated debt will increase, avoiding contestation processes to benefit the state income.