Auditoría tributaria al Grupo Ferretero “San Pedrito”, de la ciudad de Riobamba, provincia de Chimborazo, período 2018

Abstract

The tax audit to the hardware group "SAN PEDRITO" Riobamba city, Chimborazo Province, period 2018, it has the purpose of verifying the level of fulfillment of tax obligations according to the internal tax regime law and the Regulation. It applies interviews to both the manager and the accountant, as well as the analysis of the internal control with the application of questionnaires using the COSO II method, where the components were evaluated; Internal Environment, Establishment of Objectives, Identification of events, risk Assessment, Risk Response, Control Activities, Information - communication and monitoring. That served to show a moderate level of risk with 31% as well as a moderate level of confidence with 69%. The tax obligations are made outside the established time, do not issue the respective sales receipts, do not take into account the deductions that are made to the hardware store, in addition the values declared in the forms do not match the accounting records, which is why generates problems with the tax administration, such as the closure of the establishment. Due to these circumstances, the manager is recommended to correctly apply the suggestions issued in the final audit report, to establish corrective actions and avoid unnecessary sanctions by the SRI.