Auditoría de cumplimiento tributario a la Sociedad Agrícola Santa Ana en el cantón Riobamba, provincia de Chimborazo, periodo 2016

Abstract

In the present investigation a Tax Audit has been developed by the Agricultural Company Santa Ana, Canton Riobamba, of Chimborazo province, 2016 period which was developed with the objective of determining compliance with tax regulations and the correct declaration of tax obligations. The methodology applied was exploratory, descriptive, documentary, allowing an evaluation of the supporting documents, society and the correct application of the current tax regulations. When applying the internal control questionnaire, based on the COSO method, a confidence level of 53.85% is reflected (moderate confidence and a risk level of 46.15% (low risk). Among the findings found were found differences between the statements loaded and the book values, the presentation of the tax obligations after the deadline, which has led to the breach of current legal regulations. Finally, an audit report was presented, it is recommended to implement control activities that would constitute a tool for the persons in charge of the tax process, as well as evidence that the laws and regulations are being applied correctly, in order to avoid financial penalties on the part of the Service. of Internal Revenue Finally, an audit report was presented, it is recommended to implement control activities that would constitute a tool for the persons in charge of the tax process, as well as evidence that the laws and regulations are being applied correctly, in order to avoid financial penalties on the part of the Service of Internal Revenue.