Consecuencias de las faltas de auditorías internas en los procesos tributarios en las grandes empresas del sector industrial de Barranquilla
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Fecha
2022
Autores
Duque Sánchez, Marylin
Pertuz Fruto, Stephany
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Editor
Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
En el desarrollo de la presente monografía se dan a conocer las consecuencias de
la falta de auditoria interna en los procesos tributarios de las grandes empresas
industriales en la ciudad de Barranquilla, puesto que son estas empresas las que
representan la mayor carga tributaria en el país, lo que en muchos casos impide
que estas cumplan debidamente con sus contribuciones, es por ello que radica la
importancia de que el revisor fiscal que es el encargado de llevar estos procesos
del fisco, tenga en cuenta que se lleven debidamente las declaraciones, que no se
omita ninguna información para que dichas empresas no caigan en errores o en
sanciones por omisión o el incumplimiento de sus obligaciones tributarias.
Por lo anterior se incurre en esta investigación de carácter informativa, en la que, a
través de literatura ya previamente investigada, se pretende describir cómo afecta
el hecho de no contar con una auditoria interna específicamente en los procesos
tributarios dentro de una organización asumiendo que es esta la parte en la que las
empresas deben tener mayor cuidado porque abarca la parte financiera y contable
de la misma.
In the development of this monograph, the consequences of the lack of internal audit in the tax processes of large industrial companies in the city of Barranquilla are made known, since it is these companies that represent the largest tax burden in the country, which in many cases prevents them from duly complying with their contributions, that is why it is important that the tax reviewer who is in charge of carrying out these processes of the treasury, takes into account that the declarations are duly carried out, that no information is omitted so that these companies do not fall into errors or penalties for omission or non-compliance with their tax obligations. Therefore, this informative research is incurred, in which, through literature already investigated, it is intended to describe how the fact of not having an internal audit specifically affects the tax processes within an organization assuming that this is the part in which companies must be more careful because it covers the financial and accounting part of it.
In the development of this monograph, the consequences of the lack of internal audit in the tax processes of large industrial companies in the city of Barranquilla are made known, since it is these companies that represent the largest tax burden in the country, which in many cases prevents them from duly complying with their contributions, that is why it is important that the tax reviewer who is in charge of carrying out these processes of the treasury, takes into account that the declarations are duly carried out, that no information is omitted so that these companies do not fall into errors or penalties for omission or non-compliance with their tax obligations. Therefore, this informative research is incurred, in which, through literature already investigated, it is intended to describe how the fact of not having an internal audit specifically affects the tax processes within an organization assuming that this is the part in which companies must be more careful because it covers the financial and accounting part of it.
Descripción
Palabras clave
Auditoría, Tributación, Empresa, Audit, Taxation, Company
