Auditoría tributaria a la Cooperativa de Ahorro y Crédito Educadores de Chimborazo Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

The present study carried out at Cooperativa de Ahorro y Crédito Educadores de Chimborazo Ltda located in Riobamba city, province of Chimborazo, period 2019 established as the general objective the verification of tax compliance according to the current legal regulations. To achieve this, auditing stages were applied through a field work and the collection of necessary information to carry out the audit. In addition, the evaluation of the internal control system was carried out through the components of COSO III and what was established by the control entities and by the tax regulations were considered. As a result, some findings were determined regarding substitute declarations, non-compliance with the regulations, a difference in the values shown in declarations and annexes and inconsistencies in declarations presented to the Servicio de Rentas Internas. In this way, a final tax audit report was issued in which these findings were detailed and conclusions and recommendations were drawn up in order to correct shortcomings found in order to avoid fines and sanctions by control institutions. In addition, a matrix was provided to follow-up the recommendations in such a way that they can be complied on a speciific time.