Auditoria interna enfocada al impuesto de industria y comercio del año 2016 y 2017 en la Secretaria de Hacienda de la alcaldía del municipio de Pamplona, Norte de Santander.

Abstract

The internal arises from the follow-up to the external audit due to the need to maintain a permanent and more effective control within the audited company, where said audit aims to adequately inspect and evaluate the application of a good management of internal control, Internal audit is a systematic process consisting of obtaining and evaluating objectively the evidence, where internal control is a function that aims to protect the assets of the company. An internal audit was carried out during the internship period in the Pamplona City Hall, in the dependence of the Secretary of the Treasury, specifically in the area of collection of the tax on industry and commerce, where there was a failure to migrate to the TNS program, Which saw the need to carry out internal control over this tax because the time to reconcile presented errors. It is known that the industry and commerce tax is a tax created on industrial, commercial and service activities to benefit the municipality of Pamplona, this payment is made monthly and seeks to obtain resources to be reimbursed to the community according to the needs which is presented to the municipality. As it is known that any natural or legal person is in the obligation to pay such tax in the municipality of Pamplona, whether it performs any of the activities already mentioned above, where the person with or without establishment must be registered in industry and commerce . This tax is settled based on the net income of the taxpayer generated during the previous year.