Propuesta de una auditoría de cumplimiento para caso farmacia Cruz Azul Floresta período 2016
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2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación consiste en el diseño de un plan a partir de la aplicación de la auditoría de cumplimiento tributaria a la FARMACIA CRUZ AZUL FLORESTA durante el periodo del 01 de Enero de 2016 al 31 de Diciembre de 2016, con el fin de evaluar el cumplimiento de las obligaciones tributarias de acuerdo a lo dispuesto en la Ley de Régimen Tributario Interno, su reglamento de aplicación, Código Tributario y otras normas relacionadas. En el presente estudio se hizo uso de técnicas y herramientas que permitan realizar la auditoria para verificar que los impuestos estén debidamente aplicados y sustentados mediante la revisión de información proporcionada por los responsables del área administrativa y contable de la farmacia, identificando posibles infracciones y errores tributarios dentro de este ejercicio fiscal estudiado. Con lo antes expuesto, se da a conocer sobre la situación general y tributaria de la farmacia para diseñar un plan a partir de las recomendaciones y conclusiones que beneficien a la organización y pueda implementarlas basadas en los requerimientos legales a los que está sujeta la farmacia.
The present research work consists in the design of a plan based on the application of the tax compliance audit to the PHARMACY CRUZ AZUL FLORESTA during the period from January 01, 2016 to December 31, 2016, in order to evaluate compliance with tax obligations according to the provisions of the Internal Tax Regime Law, its implementing regulations, Tax Code and other related regulations. In the present study techniques and tools were used to perform the audit to verify that taxes are properly applied and supported by reviewing information provided by those responsible for the administrative and accounting area of the pharmacy, identifying possible infractions and tax errors within this fiscal year studied. With the above, the general and tax situation of the pharmacy is made known to design a plan based on the recommendations and conclusions that benefit the organization and can be implemented based on the legal requirements to which the pharmacy is subject.
The present research work consists in the design of a plan based on the application of the tax compliance audit to the PHARMACY CRUZ AZUL FLORESTA during the period from January 01, 2016 to December 31, 2016, in order to evaluate compliance with tax obligations according to the provisions of the Internal Tax Regime Law, its implementing regulations, Tax Code and other related regulations. In the present study techniques and tools were used to perform the audit to verify that taxes are properly applied and supported by reviewing information provided by those responsible for the administrative and accounting area of the pharmacy, identifying possible infractions and tax errors within this fiscal year studied. With the above, the general and tax situation of the pharmacy is made known to design a plan based on the recommendations and conclusions that benefit the organization and can be implemented based on the legal requirements to which the pharmacy is subject.
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AUDITORIA, CUMPLIMIENTO, FARMACIA