Auditoría tributaria a la Cooperativa de Ahorro y Crédito “Minga” Ltda. de la ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

The present investigation entitled Tax Audit of the Minga Savings and Credit Cooperative Ltd., of the city of Riobamba, province of Chimborazo, period 2019, was developed to determine the degree of compliance with tax obligations by what the laws dictate. and current regulations. For the execution of this work, a mixed research approach was used since qualitative and quantitative data are linked through the same process of obtaining and analyzing information, using deductive and inductive research methods and techniques such as direct observation of the different tax processes, interviews with the manager of the institution and the accountant, surveys of their collaborators, and audit procedures were also applied, such as the evaluation of the internal control system using the COSO I methodology to measure the level of trust and risk of the internal controls applied; the review and analysis of documentation and tax processes and application of necessary tests on accounting information and tax returns filed to obtain timely and appropriate evidence. From the examination carried out, some weaknesses were identified, such as the non-existence of a code of ethics, lack of contingency plans and specific procedure manuals, absence of controls over tax processes, implementation of deficient accounting software incapable of guaranteeing the reliability of the information. The audit also made it possible to determine a minimal difference in the value eliminated for sales with a 12% rate, between forms 104 and 101, evidencing deficiencies in the determination and calculation of the values to be declared. Finally, an audit report was issued with the results of the examination, conclusions, and recommendations, which it is suggested to comply with so that the institution establishes actions and mechanisms necessary to overcome the weaknesses and achieve efficient and effective compliance with its tax obligations.