Auditoría tributaria a la Dirección Distrital de Chimborazo del Ministerio de Transportes y Obras Públicas, periodo 2015

Abstract

The tax audit of Chimborazo District Direction of the Ministry of Transport and Public Works, period 2015; seeks to assess the level of afficiency and the degree of compliance of tax obligations during the fiscal year; as well as de consideration of the current Tax Legislation. Internal Contro questionnaries were conducted by using of COSO I method, tax conde, Law of internal Tax regime, regulation of the lawof internal Tax Regimen, Public Finances Law, Goverment Regulations of Intenral Control. The entity demostrated a moderate range of risk, however, there are activities inappropriately performed and that must be omproved. Finnaly it was submitted an audit report making evident the breaches found in the domain of tax obligations, in addition to this point, some recommendations were set up in order to take corrective action. Thisaudit report is base on sourse documents, accounting, ando other complementary documentos acording the estipulated bye law regulations. The audit work determines that the entity complies reasonably with its tax obligations.