Auditoría tributaria a la Cooperativa de Ahorro y Crédito San Miguel de Pallatanga, del cantón Pallatanga, provincia de Chimborazo, período 2019

Abstract

In the present research, a Tax Audit of the “Cooperativa de Ahorro y Crédito San Miguel de Pallatanga del Cantón Pallatanga”, province of Chimborazo, period 2019, They elaborated checking that the declared information concerns the existing information in the accounting records, set of the faithful compliance with the tax regulations. They did this through associate with various methods, techniques, and audit tools to ensure proper control and management of the tax area of the organization. During the research process, they interviewed with the highest authorities and the accountant. By analyzing the quantitative and qualitative variables, it was possible to interpret the information got, ensuring establishment of the shortcomings found in the accounting processes of the tax area. This audit comprises four phases: planning, execution, communication of results, and follow-up and monitoring. Because the COAC has no conducted tax auditees that has allowed them to understand the accounting performance of the tax area, they recommended that the entity’s highest authority generate tax processes to generate control in these activities and procedures so that tax management does not generate penalties or fines for the institution.