Tax audit and its incidence in the internal control of SMEs in Colombia Auditoria tributaria y su incidencia en el control interno de las Pymes en Colombia

Abstract

This research work will focus on determining the incidence of tax auditing as a tool for internal control in SMEs in Colombia. The elaboration of this research was based on primary and secondary sources to obtain descriptive information, also using search techniques such as AND and OR operators. It is expected that with the completion of this research report, the components of the tax audit program for SMEs will be known, starting from the fact that the planning of an audit should be considered as a key tool to obtain the expected results and thus be able to provide a report to people interested in knowing the real situation of a company in tax matters in the event that they want to request a refund of a credit balance or have their information in accordance with the regulations, the determination of the execution of a good tax audit as a tool for the internal control of SMEs in Colombia is of utmost importance since it is designed to provide reliability and provide clarity on the techniques to implement in an audit and thus be able to identify those practices that may cause the incorrect preparation and preparation of tax information that ends with the origin of a sanction from the tax authority. Finally, the analysis of the internal tax audit procedures of SMEs as a preventive tool, where the veracity of the information to be reported or previously reported is verified.