LA AUDITORÍA INTERNA Y SU INCIDENCIA EN EL CUMPLIMIENTO DE NORMAS TRIBUTARIAS Y CONTABLES

Abstract

This paper has as purpose approach the importance of Internal Audit as a control entity and support directed to compliance with accounting and tax regulations based on a qualitative orientation approach supported in interviews as an implement for data extraction. To sustain the results, it has been made a bibliographic path about notions relevant about related to the research project (internal audit) the same as puts in evidence the problem to investigate; For this reason, the methodological approach it is directed at a company in Guayaquil “Comercio Marsantos S.A.” that it is a pymes company which performs their economic activities of massive consume generating an inventory rotation and at the same time high cash flows that are transformed into accounting transactions and tributaries. Inside the companies that are part of the private commercial sector and especially massive consume companies in Ecuador, there are a lot of accounting and tax deficiencies, which without an adequate supervision they can complicate the preparation of the financial statements, as well as, it affects their economic and financial situation, involve the results of the company