Auditoría tributaria a la Cooperativa de Ahorro y Crédito Mushuk Solidaria Ltda., matriz Latacunga, provincia de Cotopaxi, cantón Latacunga, período 2015

Abstract

The tax Audit to the Credit Union Mushuk Solidaria Ltd., was developed with the objective of determining the compliance with tax obligations in the fiscal period 2015, the COSO I Internal Control Questionnaire, the review of supporting documents retention vouchers, purchases, and other transactions made by the taxpayer and the correct application of the Internal Tax Regime Law were applied as an evaluation method, determining certain shortcomings such as the lack of a Code of Ethics, absence of individual and permanent evaluations to the staff, lack of training to all staff of the Credit Union, absence of a control tributary to help the accounting department to bring the actions correctly, inadequate classification of tax risks, technological equipment without periodic maintenance, in which the high level of confidence was determined with a percentage of 83% and the low risk level with a percentage of 17%, among the discoveries found are the presentation of tax obligations outside the deadline set by the Internal Revenue Service, inconsistencies between the values recorded in the form 103, 104, and omission of registration in the box 302 of form 103. It is recommended to perform the tax obligations within the time limit established by law.