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Abstract
Cuidar la calidad de la auditoria para la recaudación y gestión tributaria, es de gran importancia para revelar los problemas existentes en la recaudación tributaria, la gestión de las autoridades fiscales y promover un gobierno fiscal de acuerdo a la ley. El documento analiza la operación basada en la plataforma de auditoría asistida por computadora en la recaudación y gestión de impuestos; señala que algunos problemas residen en el proceso. A continuación, se presenta algunas sugerencias para perfeccionar la auditoría asistida por computadora en la recaudación de impuestos y la gestión tributaria. Los resultados de la investigación radican en que: Los auditores deben prestar mucha atención a las pistas descubiertas en las auditorías asistidas por computadora, leer más los archivos de recaudación de impuestos y de la gestión de las empresas relacionadas, para ir al sitio a verificar la realización, declaración, entrada y atrasos de impuestos sospechosos. La prueba de cumplimiento en la auditoría asistida por computador u ordenador es una prueba de la solidez y eficacia del control interno de las autoridades fiscales en el contexto de los actuales sistemas informatizadas.
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