Auditoría tributaria a la Empresa Pública Municipal de Agua Potable y Alcantarillado de Palora, provincia de Morona Santiago, período 2021

Abstract

The objective of this work was to conduct a tax audit of the Municipal Public Company of Drinking Water and Sewerage of Palora for the fiscal period 2021 to identify findings of new developments that conflict with internal control. A qualitative and quantitative approach was used, applying the interview technique to the institution's highest authority. In addition, a survey was conducted to verify the predisposition of the officers concerning the audit. Then, audit methodologies were developed to evaluate internal control and identify irregularities in the company's tax management processes to issue observations and recommendations to improve compliance with tax procedures. In addition, the documentary review technique was developed, with the analysis of all related documents and verifiable means. As a result, EPMAPA PAL presents a low-level risk for Internal Control and a high confidence level; likewise, errors were identified in the accounting books concerning the values reported to the Internal Revenue Service. It is concluded that the audit establishes strategies to maintain adequate, timely, and reliable tax management. It is recommended that the company implement the flow charts created to improve its tax procedures