Analítica de diferencias del efectivo en las recaudaciones del impuesto a los predios urbanos de un periodo contable.

Abstract

The present work is focused on the problem of the real lack of cash in the collections of the tax on urban properties, which are part of the financial crimes studied in the branch of Forensic Audit, science that has become an elementary tool for the detection of illicit acts in organizations. For this reason, the problem to be solved will be based on the regulations applied in the forensic audit such as SAS 99, NIA 240, NIA 315 and the Organic Integral Penal Code referring to crimes against the public administration. The case study brings as a novelty to present comprehensible analytics for the resolution of the problem, which is based on the Forensic Audit. Thus, the primary objective of the case study is to establish the difference in less in the collections of the tax on urban properties through the initial cadastre, modified cadastre and proofs of deposits for the determination of the actual missing cash of the component examined of the last accounting period. The methodology applied was of a problemic-descriptive type and is delimited by scientific articles related to forensic auditing, fraud and regulations for the section of the theoretical framework. In relation to the resolution of the problem through the application of the analysis of difference in less than property tax collections of the GAD of Machala, the difference was found in less between the initial cadastre compared to the values collected and the proofs of deposits generated by the Head of Treasury of the last accounting period.