Auditoría tributaria al Gobierno Autónomo Descentralizado Municipal del cantón Guano, provincia de Chimborazo, periodo 2016

Abstract

The present Audit to the Municipal Decentralized Autonomous Government of Guano Canton, Chimborazo Province, period 2016, has been carried out in order to verify compliance with tax obligations. To begin the country and the Generally Accepted Auditing Standards, Internal Control Rules of the Comptroller General of the State to identify the level of risk and confidence in the Institution in addition to the application of compliance and substantive tests. At the end of the Audit Examination, certain shortcomings were detected with regard to the realization of the declaration of both the Value Added Tax and the Withholdings in the Income Tax Source, being necessary that there is greater control by the Financial Director and the disposition to carry out staff training in tax issues due to the changing environment in which they are carried out. In the final report of the tax audit are reflected the recommendation directed towards the maximum authority, who will be in charge of considering its application in this public entity, the same ones that will serve as support for an adequate decision making.