Auditoría tributaria a la cooperativa de ahorro y crédito Riobamba Ltda, cantón Riobamba, provincia de Chimborazo, período 2021

Abstract

Cooperativa de Ahorro y Crédito Riobamba Ltda. does not carry out permanent training for its personnel in the tax area, neither it has a professional specialized in monitoring and mitigating tax risks, there is no adequate record of information for declarations and does not comply with the declarations on the established dates, therefore, the objective of the research was a Tax Audit for "Cooperativa de Ahorro y Crédito Riobamba Ltda.", Riobamba canton, Chimborazo province, period 2021; to verify compliance with tax obligations. The implemented methodology had a qualitative and quantitative approach, and a non-experimental cross-sectional design was achieved because the variables were not manipulated, and it was developed in a determined period. The population was the staff of the financial-accounting department of the COAC, the application of documentary and field research was essential to obtain the respective information through methods, techniques, and instruments, among which was the survey applied to the staff of the COAC and the interview with the accountant of the COAC. Using this methodology, it will be necessary to determine that a tax audit is applicable in the financial entity, and it allows knowing the real situation of the tax information presented in the declarations and financial statements. It is concluded that the accounting department does not carry out systematic processes at the time of obtaining the information for the tax declaration because there is a failure in the system regarding the purchase-sales record and it does not have a complete file with all the tax declarations presented