Auditoría tributaria y su impacto en la detección de riesgos y el cumplimiento de las obligaciones fiscales del Centro Comunitario Salinas Yuyay, parroquia Salinas, cantón Guaranda, año 2025.

Abstract

This study aimed to assess how tax auditing affects the identification of fiscal risks and the fulfillment of tax obligations at the Salinas Yuyay Community Center, Salinas parish, Guaranda canton, during fiscal year 2025. Information was gathered through structured interviews conducted with the legal representative and the accountant, a questionnaire applied to the institution's staff, and an internal control assessment tool based on the COSO I model. These tools produced data that were both quantitative and qualitative, and were helpful for assessing the condition of the entity's tax management. The results showed that it appeared as though the majority of employees had not been educated on tax laws, and there were issues with the Simplified Transactional Annex, the computation of withholding taxes, and the alignment of accounting records with the data reported to the SRI. After considering these results, recommendations were created to strengthen internal controls, improve the processes of tax reconciliation, and reduce the institution's fiscal risk.