Auditoría tributaria a distribución MAKTUB, de la ciudad de Riobamba, provincia de Chimborazo, periodo 2019

Abstract

The development of this research work had the objective of developing a tax audit for the distribution company MAKTUB located in the city of Riobamba, province of Chimborazo. In the period 2019; through the application of various tools, techniques, and audit instruments; to ensure the management and control of tax information submitted by the company to the regulatory bodies. This research work was carried out based on the application of an interview with the highest authority and surveys of the personnel of the organization that is linked to the activities of the organization. At the end of the analysis of the variables presented in the development of this research, qualitative and quantitative data were applied, which allowed the interpretation and collection of information obtained to know the need to apply a tax audit in the company. This audit proposal is consolidated into three audit phases: the planning phase, which is subdivided into preliminary and specific, the execution phase, and finally the communication of results with the presentation of the respective audit report. The highest authority of the organization must abide by the conclusions and recommendations issued in the audit report to improve the processes and procedures carried out by the entity in the tax area; and, that these are generated with a high-efliciency index