Auditoría tributaria a la Cooperativa de Ahorro y Crédito Crecer-Wiñari Ltda., de la ciudad de Ambato, provincia Tungurahua, periodo 2015

Abstract

A tax audit was conducted at Crecer - wiñari Ltda. Credit Union in the city of Ambato, Tungurahua Province in 2015 to determine the tax regulation compliance established by the internal revenue service (IRS) so that decision making can be improved. To assess the internal control systems, a committee of Sponsoring Organizations of the Treadway (COSO) I-based questionnaire was applied, a survey was administered to the person in charge of accounting department, and a strengths, weaknesses, opportunities, and threats (SWOT) analysis was done to determine the current situation of the institution. Likewise, account books, and forms and invoices were analyzed and checked to establish its level of efficiency and effectiveness. The results were as follows: failure to fulfill tax obligation, incomplete total of withholding, inconsistency of financial statements because they differ from the IRS income statement. It is recommended that the credit union apply all the final report suggestions properly to make decisions correctly so that tax process can be improved and the institution can be developed.