Auditoría financiera y tributaria a la empresa Confitería Minerva, de la ciudad de Riobamba, provincia de Chimborazo, período 2016-2017

Abstract

In the present study, a Financial and Tax Audit was carried out at CONFITERÍA MINERVA, located in Riobamba city, province of Chimborazo, term 2016-2017, with the aim to analyze the financial statements and tax obligations of the company in order to determine the reasonability of tax processes that guide its daily operations. For the development of the research, the vertical, horizontal analysis of financial statements and the application of indicators were correctly carried out and interpreted. The tax analysis verified the financial statements through declarations, annexes, source documents according to the Ley Orgánica de Régimen Tributario Interno and its regulations, through techniques, field tests, questionnaires, interviews and the respective procedures for audit programs. In the Audit Report, the following deficiencies were identified: a lack of financial indicators that evaluate the performance of activities, and a high rate of pending accounts that impeded the evaluation of the economic and financial performance to establish investment and financing policies. It is recommended to create a business strategic plan to establish short, medium and long term goals that focus on the company; to establish credit and collection policies; to carry out at least one financial analysis per term in order to improve and evaluate the business performance within the economic sphere that permits to take corrective steps for the proper performance of the company.