Auditoría tributaria en la cooperativa de producción y mercadeo Yacubiana, en la parroquia Salinas, período 2024.

Abstract

This research project for the degree was established with the purpose of conducting a tax audit of the Yacubiana Production and Marketing Cooperative, located in the Salinas parish of Guaranda, in 2024, to evaluate the degree of compliance with the corporate income tax return. It also aimed to demonstrate how the tax audit, by identifying inconsistencies, errors, and omissions, strengthened internal controls and ensured the correct determination of the taxable base for the 2024 fiscal year. The methodology used was field research, as it allowed for the collection of information directly from primary sources, facilitating the acquisition of real data from the cooperative. Documentary research was based on a review of current regulations, specialized literature, and previous studies related to the research topic. Furthermore, the qualitative approach allowed for a detailed interpretation of the collected information, the identification of patterns, and a deeper understanding of the causes and effects of the detected inconsistencies, guaranteeing a comprehensive and well-founded analysis. During the audit of the Yacubiana Production and Marketing Cooperative, deficiencies were identified in the filing of the corporate income tax return within the deadline established by the tax administration. Furthermore, during the cross-referencing of information between the filed return and the financial statements, significant discrepancies and increases in the declared values were identified, including those related to the depreciation of fixed assets, as there is no supporting documentation to substantiate these values. Implementing internal controls is crucial, as it helps strengthen accounting transparency and ensures that the cooperative presents accurate and reliable information to the regulatory body.