Auditoría tributaria a la Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda., matriz Riobamba, provincia de Chimborazo, cantón Riobamba, período 2015

Abstract

A Taxing Auditing was carried out to Saving and Credit Cooperative Fernando Daquilema of Riobamba Cantón, Chimborazo Province. 2015 period, to detect errors or omissions in the accomplishment of taxing obligations and determine the reasonability of the information, taking into account The Organic Law of the Internal Taxing Regime and its Regulations. For its development, the COSO I was applied as an evaluation method of the internal control system implemented by the entity, auditing techniques and procedures which included a series of selective tests to the performed declarations and to the accounting texts; such tests of selective character were sufficient to obtain a truthful, opportune and reliable information on the taxing processes carried out in the entity, information which served to determine a Low Risk level of 21% and a level of High Confidence of 79%. Some values declared in the Retention declaration forms in the Income Tax Source and Declarations of the Aggregated Value do not coincide with the accounting records. The officers and directives of the Cooperative are recommended to take into account the Final Report to establish corrective actions and avoid unnecessary sanctions by the taxing administration.