Auditoría tributaria a la Unidad Educativa Fiscomisional “San Vicente de Paúl”, cantón Riobamba, provincia de Chimborazo, periodo 2017

Abstract

In this degree work, a Tax Audit has been carried out for the "San Vicente de Paúl" Fiscomisional Education Unit, of the Riobamba city, Chimborazo province, 2017 period, in order to determine the fulfillment of its obligations with the Internal rents service, based on what the laws and regulations that protect them dictate. For its development the deductive, inductive and analytical method was used; techniques such as direct observation, interview with the director and surveys of financial personnel, as well as own audit methodologies: elements that facilitated the realization of programs, compliance tests and substantive tests to the different tax components, allowing the analysis of procedures , the review of commercial documents and the evaluation of internal control through questionnaires through the application of the COSO I method to determine the level of trust and risk that exists. The examination carried out in the Institution, revealed several errors or omissions in the management and registration of tax processes, finding significant weaknesses and risks such as: absence of tax controls, late presentation of tax obligations, misuse of tax credit, omission and registration of several invoices and withholdings at the source of VAT payable. Finally, a report was issued, which is recommended to follow up and apply the recommendations suggested by the Independent Auditor in order to present truthful, transparent and reliable information to the interested parties, especially to the Tax Administration.