Auditoría tributaria a la Escuela Superior Politécnica de Chimborazo, cantón Riobamba, provincia de Chimborazo período 2015

Abstract

This research is a Tax Audit conducted in the Polytechnic School of Chimborazo, Riobamba Canton, Chimborazo Province, period 2015, in order to assess compliance with tax obligations during the current fiscal year. Registro Único de Contribuyentes considers the ESPOCH as a public sector entity and also as a especial contributor that is required to meet the following fiscal vector: Monthly Value Added tax, withholding tax to Monthly Income, Motor Vehicles Tax, Simplified transactional Annex, Annex as employees. The tax audit includes assessment of internal control system through the COSO I method, which aims to determine compliance five components: control environment, risk assessment, control activities, information and communication, and monitoring. The report tax compliance is based on and analysis and review of the evidence such as statements, annexes, documents Source, accounting, in accordance with stipulations of the Organic Law of Internal Tax System and Implementing Regulations by techniques, testing field, and procedures identified in the audit programs. The audit work determines that ESPOCH reasonably meets their tax obligations, however the processes are delayed because of a lack wing manual processes and functions that determines specific responsibilities to each official of the Finance Department. Audit recommends assigning the creation of a manual processes and specific functions to improve tax management of the institution.