Auditoría de cumplimiento tributario al “Centro Ferretero Riovil” del cantón Riobamba, provincia Chimborazo, período 2015

Abstract

The Tax Compliance Audit developed at the RIOVIL Ironmonger Center in Riobamba city, Chimborazo Province, in 2015, its aim is evaluate the administrative management regarding the tax culture that the company has been increasing during the period described above. The methodology applied for the carrying out of the audit were questionnaires with the COSO I method where the components were evaluated such as; Control environment, Risk Assessment, Control activities, Information - Communication and Supervision, in addition interviews were applied for the manager and the accountant to know the general characteristics of the hardware store. It was evidenced that the values established in the Value Added forms (104) do not correspond with the accounting records, in addition, the tax obligations are enhanced outside the traditional time period, reason for which fines and interest are generated. Substantive compliance tests were performed under the regulations that control the entity's operations by comparing tax information between internal files versus the information published and posted on Servicio de Rentas Internas (SRI), after which an audit report was issued in which the main deficiencies found inside the organization are indicated as regards tax matters, as well as the recommendations headed to those involved in the tax processes. The recommendation for the manager is analyze the final report in order to establish corrective actions and avoid unnecessary sanctions because of the tax administration.