Auditoría tributaria al Gobierno Autónomo Descentralizado del cantón Tisaleo, provincia de Tungurahua, período 2015

Abstract

The Tax Audit to the Decentralized Autonomous Government of Canton Tisaleo, Tungurahua Province 2015 period with the objective of evaluating the level of compliance with tax obligations. It was developed questionnaires of internal control through the application of the Coso I and in addition it was used as basis the current legislation of the law internal tax regime and its regulation to determine the level of confidence and risk existing; The execution of programs and compliance tests and substantive tests to the different tax components. At the end of the respective verifications, it was possible to conclude that the entity presents shortcomings such as: inconsistencies between accounting records and declarations, presentation of errors with VAT and withholding income tax, weaknesses in the Submission of annexes. The authorities of the institution should analyze the conclusions and recommendations detailed in the final report of the audit, the same one that were raised with the purpose that the servants of the Municipality should review and analyze the processes that were performed to fulfill their formal obligations and Identify errors detected in this report, making the necessary adjustments and pending substitutions, to counterbalance the shortcomings found.