Internal Control Questionnaire for Taxes
Translated by
ScribdTranslationsInternal Control Questionnaire for Taxes
Translated by
ScribdTranslationsLEROMEEDKA S.A.
C
[Link] N° 150
AUDITING SOCIETY
INTERNAL CONTROL QUESTIONNAIRE
CLIENTE:AHREN CONTRATISTAS GENERALES SAC.
EXERCISE: UNDERSTOOD AS OF DECEMBER 31, 2015
QUESTIONNAIRE FOR THE EVALUATION OF INTERNAL CONTROL OF
THE TAXES OF IGV AND IR.
No. QUESTIONS YES N N/ OBSERVATIONS
O A
What is the main activity? to provide services of
economic what realize the consulting in the following
company? areas: Consulting in
projects hydraulic
Consulting in projects of
2 x buildings, Consulting in
Do you have branches, warehouses or projects agricultural and livestock
3 sales rooms? Consulting on projects of
x road infrastructure.
The entity has a
4department of auditing
internal? x
Are internal auditors
reasonably independent x
of the people or departments
subject to their audits?
Do they submit written reports?
internal auditors above all the
x
work developed?
7
X
Are the objectives documented?
8 goals that are pursued for each
area?
x
the objectives set by the
9company according to the X
resources and the capacity that
Do they have?
LEROMEEDKA S.A.C
Jr. PERU N° 150
AUDITING COMPANY
X
Is the administration of the
11 company ready for X
unexpected changes? Do they have
a plan to manage the
12 change?
X
Is the timely analysis carried out?
13th information for decision making
of decisions?
14 X
The people authorized
they account for the taxes
paid as well as the
documentation?
The controls described in the
manuals policies of
procedures are applied from
proper way?
Does the entity have records?
reliable, opportune y
properly supported with the
backup documentation in
all the operations?
Is the information updated, x
exact, timely, and accessible?
Are the recommendations applied?
established by the auditors
to strengthen the controls
inmates?
GENERAL SALES TAX
N QUESTIONS IF N N/ OBSERVATION
° The A S
Is the company located x
exempt from VAT?
X A is used
1? The company carry out amount
LEROMEEDKA S.A.C
Jr. PERU N° 150
AUDITORY SOCIETY
9 deductions? considerable
X for the payment of
Is the company an agent of tax.
0 withholdings? X It is used a
considerable
The company is an agent of amount.
2 perceptions? X
1 It is de use
Is the person in charge of reviewing the frequent.
calculations of the taxes is
independent of the one that X manages
What about the accounts payable?
Is the person in charge of registering the x
operations in the registry of
purchases and sales, contrasts
the amounts of IGV with the
issued invoices?
Does the company declare and pay
2sus taxes according the
to
Due date schedule?
INCOME TAX
N QUESTIONS S NO N/ OBSERVATIONS
° I A
Is the company located? x
5 exempt from the tax on the
rent?
Is the person responsible for making the X
2 sworn statements the
carry out in the moment
6 X
opportune?
2 The advance payments are made X
by
within the established timeframe?
7
The who carry out the
statements execute of
LEROMEEDKA S.A.C
Jr. PERU No. 150
AUDITING SOCIETY
in accordance with current regulations?
8