Auditoría tributaria al Almacén El Agro del cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

The present degree work is a Tax Audit to the “EL AGRO WAREHOUSE” of the canton Riobamba, province of Chimborazo to the period 2015, in order to evaluate the compliance with the laws, norms and tax regulations that govern our society. This audit contains the evaluation of internal control through the application of the COSO I method. Subsequently an exhaustive study of all tax processes was carried out as: source documents and an analysis of the application of the legal regulation established in the International Tax Regime Law and its Regulation, Tax Code, Resolutions issued by the governing body Internal Revenue Service <Whose acronym in Spanish is SRI>. It was established that the company does not have an internal control system or a manual of processes and functions that caused differences detected in the sales account according to the accounting records in the comparison to the declarations of the forms 104 , 102 and ATS, undeclared values in April, delays in the delivery of the information to the control body, which served as evidence to be able to issue the audit report containing the respective conclusions and recommendations that can help improve tax compliance and avoid penalties and fines by the entity responsible. It is recommended to accept the following proposal to mend the detected failures and make better decisions based on the results obtained in the present work.