Auditoría tributaria a la Cooperativa de Ahorro y Crédito Minga Ltda., agencia Riobamba, provincia de Chimborazo, período 2016

Abstract

This Tax Audit to the Credit Union Minga Ltda., Riobamba agency, period 2016, is directed to the verification of the compliance of the fiscal obligations within the entity. For the realization of this work, internal control questionnaires were carried out using the COSO II method, evaluating the eight components which are: internal environment, objectives setting, risk identification, risk assessment, response to risk, control activities, information and communication, monitoring and analysis of critical areas. Lack of Tax control was identified as well as failure to comply with tax procedures, inconsistencies in unrecorded invoice declarations, which has led to substitute statements and payment of penalties by the tax administration, being the largest cause the Clutter of files that are not chronologically stored with their proper backups as required by law. In order to improve compliance with tax obligations, it is recommended a training plan for the personnel working in the accounting area for them to have a better knowledge about the law and avoid penalties and interest payments affecting the Credit Union.