Auditoría tributaria a la Cooperativa de Ahorro y Crédito Pacífico, cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

The Tax Audit to the “Pacífico” Credit Union, Riobamba city, Chimborazo province, period 2015, with the aim of determining the degree of fulfillment of tax obligations and reasonableness of information, considering the “Organic Law of Internal Tax Regime and its Regulation. In order to develop the Audit, the method COSO I was applied for the evaluation of internal control, techniques and procedures of audit which include a series of necessary and opportune tests to the tax declarations already done; those tests are of selective nature were enough to collect accurate, opportune and reliable information concerning the tax processes carried out in the institution, that information allowed to determine a High Risk level with the 61% and a Low Confidence level with the 39%. The values included in the forms of income tax withholding at source declarations and value added tax declarations do not match with the accounting records; in addition, the tax liabilities are done out of time and this causes fines and interest. It is recommended to the staff members and executives of the “Pacífico” Credit Union to consider the Final Report with the objective of stablishing corrective actions and avoiding unnecessary penalties from the tax administration.