Auditoría tributaria a la cooperativa de ahorro y crédito Chibuleo Ltda., provincia de Tungurahua, cantón Ambato, período 2016-2017.”

Abstract

The objective of this Degree Work was to carry out the tax audit of Cooperativa de Ahorro y Crédito Chibuleo Ltda, for the periods 2016-2017; for which shortcomings in the tax declarations and other actions were evidenced by which the need for this examination is defined due to the deficiencies in tax processes, additionally the bibliographic consultation of several terms was carried out that allowed the construction of knowledge and the addressing of each one of the audit phases; In the methodological framework, a descriptive research was used since the environment and the operation of the institution are known, later the inductive and deductive methods will be applied; In the proactive framework, the processes based on the techniques for the collection of information were elaborated, starting from the reconnaissance visit, the analysis of the statements, the evaluation of the internal control system where the levels of risk and confidence are defined, compliance with the applicable tax regulations will be extended in the study periods, absence of evaluations of the performance of the personnel in charge of the area and directly affects compliance with tax obligations; Finally, it was possible to know that there are several problems related to the non-compliance in the presentation of declarations that have generated fines to the financial institution, for which reason the strict application of the current regulations is recommended.