Auditoría tributaría a la Empresa Unión Cementera Nacional UCEM. CEM., planta Chimborazo, por el período fiscal 2014

Abstract

Currently, the misapplication of the tax legislation leads to the determination of tax penalties by the Tax Administration Entities that affected his image and economy, which is necessary to make adequate controls and newspapers detect inconsistencies and breaches of its formal obligations under the Act. In Ecuador tax management is administered by the Internal Revenue Service, who monitor compliance with the correct application of the rules, methods and processes tax returns; so to identify significant errors through checks or direct placed and through the platform of the Internal Revenue Service. In the case of the National Union Cement Company UCEM. CEM., we applied the COSO I, as a method of evaluation of internal control, only to Gerence- Financial Unit, in which certain shortcomings such as the absence of a specific unit for the treatment of Taxes were found, to this lack of tax advice, lack of training topic related to taxes, no additional affiliations it remains to sources of information that allow the upgrade and knowledge of new tax fumes, there is compliance with deadlines and terms established by law as to deliver withholding statements, lack of timely registration of invoices due to inadequate definition of positions and functions by reviewers.