Examen de auditoría integral al proceso de devolución de IVA a los contribuyentes de la tercera edad del Servicio de Rentas Internas de la provincia del Cañar, por el período comprendido entre 1 de enero y el 31 de diciembre de 2013

Abstract

This research deals with the Integral Audit applied to the process IVA refund to taxpayers seniors Internal Revenue Service in the province of Cañar, for the period between January 1 to December 31 2013. It allows a comprehensive approach related aspects: financial, management, control and compliance with laws, regulations and decisions involved in that process. There are no studies that demonstrate the development of comprehensive audit process VAT refunds to taxpayer’s seniors the Internal Revenue Service of the Province of Cañar, so this research is a technical tool for guiding control by the entity, which contributes to the improvement of institutional management. The results state that applies the methodology of Integral Audit, as it provided a thorough understanding of the process of VAT refund, the events that occur around its development, allowing recommendations for continuous improvement of processes and, achieve objectives and goals.