Auditoría tributaria a la Cooperativa de Ahorro y Crédito Alli Tarpuc Ltda., de la ciudad de Riobamba, provincia Chimborazo, período 2015

Abstract

The Audit Tax of Credit Union Alli Tarpuc Ltda., of Riobamba city, in Chimborazo Province , period 2015. In order to verify and evaluate the degree of fulfillment of the tax obligations during the mentioned fiscal year. In the execution of the audit, the internal control system was evaluated through the COSO I method, a level of confidence of 62% (moderate) and a risk level of 38% (low) could be evidenced. The tax compliance report is based on the analysis and review of evidence such as: Declarations, Annexes, Documents Sources, accounting, in accordance with prescribed in the Organic Law of Internal Tax Regime and its Regulations of Application, by means of techniques, Field tests and procedures determined in the audit programs. It is recommended to follow up on the deficiencies found and to apply the recommendations suggested by the auditors with the purpose of presenting truthful, transparent and reliable information to the interested parties, especially to the Tax Administration.