Control interno tributario y su incidencia en la gestión administrativa-contable de la ley de régimen tributario interno (lrti) de la empresa paz & larrea larrepaz cia ltda parroquia Patricia Pilar año 2019.
This research studies the issue of internal tax control and its impact on the administrative-accouninting managment of the law of internal tax regime (LRTI) of the company PAZ & LARREA LARREPAZ CIA LTDA Patricia Pilar Parish, year. Its general objective is to evaluate the year 2019's incide...
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| Format: | masterThesis |
| Idioma: | spa |
| Publicat: |
2021
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| Matèries: | |
| Accés en línia: | https://repositorio.uteq.edu.ec/handle/43000/6426 |
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Afegir etiqueta | Sumari: | This research studies the issue of internal tax control and its impact on the administrative-accouninting managment of the law of internal tax regime (LRTI) of the company PAZ & LARREA LARREPAZ CIA LTDA Patricia Pilar Parish, year. Its general objective is to evaluate the year 2019's incidence of internal tax control in the administrative-accounting management of the Internal Tax Regime Law (LRTI) of the company Paz & Larrea Larrepaz Cía. Ltda. Year 2019. On the other hand, the methodology implemented is inductive, deductive and descriptive. It was possible to catch the problems and the causes that affect it, in addition to analyze with greater amplitude and precision the level of performance presented by the collaborators of the administrative and accounting area in terms of the indicators assigned to validate the compliance described in the COSO ERM theories, among other fundamentals that the research requires. In this investigation, the internal control questionnaire was applied to know the contractual points that the company has, a point that has been verified to determine the risk, from which it resulted that the company does not have an effective control system that promotes transparency and comparability in the processes. In addition, it was possible to know that the company has deficiencies in compliance with internal regulations, policies, functions manual and even an updated digital file to allow proper management of the company. In general, based on COSO III, with the elaboration of the internal control questionnaire, it concluded that the company has a total risk of 59.19%, showing that there is a confidence level of only 40.81%. Accounting and tax compliance was evaluated by means of substantive tests in different accounts, which is necessary to carry out regular checks that allow to keep track of the accounting records generated. In the execution of internal processes based on the Internal Tax Regime Law (LRTI) and International Financial Reporting Standards (IFRS) with management indicators, it was found that the company does not efficiently develop internal processes. The company needs to plan and develop a financial diagnosis to find out its present condition. |
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