Auditoría tributaria a la Cooperativa de Ahorro y Crédito “Mushuk Yuyay”- Chimborazo Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2015

Abstract

This research was intended to carry out a Taxation Audit to The Saving and Credit Union “MUSHUK YUYAY” – CHIMBORAZO LTD., in order to assess whether this banking entity has rightly fulfilled with the legal procedures in regarding the tax liabilities. In this aim, it was necessary to collect and analyze information referred to the components such as purchases, sales and the retention of income tax at source in accordance with the integrated business management framework contained in the COSO II Report (COMMITTEE OF SPONSORING ORGANIZATIONS)., created to improving the quality of financial reporting through business ethics, effective internal controls and corporate governance. The assessment carried out through this study was compliant with the COSO criteria and it evidences that level of reliability which accounts for 76%, that is high, and a low level of risks accounting for 24%, these findings were gotten from reviewing the taxation report registers, which reveals that there is not a correct accumulation in regarding the taxation credit as well as the 2% of the source retention on income tax is not being properly considered, that is, it is not being correctly done, since there is a difference in the income tax calculation in regarding the foreseen income tax calculation, thus, there is no support register of these taxation reports Therefore, it is advisable to take into account the taxation liability report issued from this study for strengthening the internal control of this bankingentity.