Bibliographic citations
Yllesca, L., Quiroz, I. (2024). Diseño de un sistema de control interno para la gestión en los procesos de las declaraciones de impuestos mensuales en la Microfinanciera Asociados S.A [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/674484
Yllesca, L., Quiroz, I. Diseño de un sistema de control interno para la gestión en los procesos de las declaraciones de impuestos mensuales en la Microfinanciera Asociados S.A [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/674484
@misc{renati/1298231,
title = "Diseño de un sistema de control interno para la gestión en los procesos de las declaraciones de impuestos mensuales en la Microfinanciera Asociados S.A",
author = "Quiroz Romero, Iris Mery",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
The main objective of this professional proficiency work is to design an internal control system for the management of monthly tax declaration processes in a microfinance institution (MFI). For this reason, various bibliographic sources were investigated. A qualitative research approach has been adopted where a documentary and information review of the organization was carried out. An analysis of the current tax collection, acquisition and declaration processes was carried out through flow charts, considering the aspects of internal control and tax compliance. The information allowed us to evaluate the level of application of controls during the monthly tax declaration process and its financial impact, resulting in the existence of negative impacts: inaccuracy in financial recording errors and payment of default interest. Given the circumstance, three alternative solutions were proposed, and the restructuring of the flow charts was chosen, complementing them with the application of internal controls.
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