Elaboración de las políticas y procesos de control interno para mitigar los riesgos legales-tibutarios de Toyota del Ecuador S.A.
This dissertation seeks to establish policies and internal control procedures governing the activities of Toyota del Ecuador S.A. in order to mitigate potential legal-tax risks. The legislation that applies to the Ecuadorian automotive industry, and tax theory are described in Chapter 1. They also...
| Autor Principal: | Flores Andrade, Wilson Roberto |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9884 |
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| Sumario: |
This dissertation seeks to establish policies and internal control procedures governing the activities of Toyota del Ecuador S.A. in order to mitigate potential legal-tax risks.
The legislation that applies to the Ecuadorian automotive industry, and tax theory are described in Chapter 1. They also take into account basic concepts and several systems of internal control, choosing as the basis for this paper the COSO II model.
Chapter 2 begins by describing the international environment of the automotive sector. Then we describe the national environment, and finish with the description of Toyota del Ecuador SA, its mission, vision, values, keys to success, procedures, client factors and competition. At the end of Chapter 2 we present a matrix SWOT analyses to us determine the Strategic Balance of the Company.
In Chapter 3 internal control questionnaires were applied to the processes involved with the tax part, IVA, ISD, Income Tax, Withholding at Source, Tax on Total Assets, and ICE. The results help us determine the level of trust and risk of each process, and will guide us in the development of new policies and procedures suggested the organization.
Finally the conclusions obtained in the course of work, and their recommendations are issued. |
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