Auditoría de gestión a la Dirección Provincial de Pastaza del Servicio de Rentas Internas del 1 de enero del 2010 al 31 de diciembre del 2011

Abstract

This Graduation research has been developed in order to point out strengths and weaknesses of the Pastaza Provincial Department of Internal Revenue Service, after having carried on a management audit to the customer service processes and taxpayer cycle. Hence the management auditing is a systematic evaluation that allows administration to be well informed about the developing of the different processes followed by the institution, it is essential to know about the normal development of the customer service processes as well as the processes of the taxpayer cycle which are fundamental and crucial to the Ecuadorian tax administration, since these processes make possible an accurate tax collection. This audit management study consists of four sections. Firstly, Chapter I details the existing problems within the tax administration and hence the necessity of putting into practice a management audit to the processes. In addition to this, Chapter II makes reference to the theoretical framework; basing on a scientific support the variables to direct this study as well as it provides theoretical guidelines for the propositional framework. The next section of this analysis corresponding to Chapter III; encloses the methodological framework with the research outcomes coming from the application of the methods and techniques of scientific research, in which it was analyzed the organizational SWOT (FODA), in order to determine its prominent strengths, weaknesses, opportunities and threats surrounding the internal and external environment of the institution. Finally, Chapter IV develops the whole audit process applied to taxpayer service process, which ends its procedure with the report detailing the findings and recommendations made to the management in order to improve the course of the actions showing problems compliance.