Browsing by Author "Macana Romero, Rosana"

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    Propuesta de mejora al control interno en el proceso de elaboración y presentación de las declaraciones de Renta- IVA e ICA de la compañía Químicos Integrales S.A.S año fiscal 2019
    Murcia Tinjaca, Lina Elizabeth; Macana Romero, Rosana; Romero Galindo, Lina Paola; Rojas Gutiérrez, William Deivis
    The purpose of this case study is to provide a proposal for internal control for the tax department of the company Químicos Integrales SAS, this tool will contribute to the administration to reduce the different risks that the company may present in the liquidation of taxes and carry in a more organized and controlled way each of the processes present in the liquidation and presentation of taxes. This work will be limited only to the validation of the tax information that includes income tax, VAT (Value Added Tax) and ICA (Industry and Commerce, notices and boards), for the development of the case study will work under the methodology of the Inter-American Development Bank and International Auditing Standards, and an important part is prepared under the components of internal control, it should be noted that no audit was carried out but that fundamental aspects of the audit are taken to carry out the development of a good internal control system. During the development of the case study will show the information collected, as well as the analysis of it, this in order to publicize the findings and build an internal control system based on the development of a matrix that allows the assessment to each finding and determine the corrective measures to follow to mitigate, reduce or eliminate the possible risks.