External tax audit and its relationship with the internal control of companies

Abstract

The constant changes in the world economy require being prepared for the different tax elements in order to mitigate contingencies, the External Tax Audit guarantees this control, which is not isolated from the internal control process of the companies. The general objective of this research is to analyze the main elements between the relationship between the External Tax Audit and the evaluation of the Internal Control systems of the companies of the City of Caaguazú, year 2020, with the intention of establishing a material that contains information concerned, and at the same time that delimit the importance of the external tax audit and its relationship with the internal control of the companies of the City of Caaguazú, with regard to the year 2020. In this sense, the fundamental problem of the weakness of the internal controls that are reflected in the evaluation by the external audit; Its main objective was to analyze the main elements between the relationship with the External Tax Audit and the evaluation of the Internal Control systems of the companies of the City of Caaguazú, year 2020. Finally, it was possible to obtain that there are currently many companies that they are already obliged to have external tax audit services and that in all companies the application of controls is of vital importance to minimize the contingencies that could arise in the development of their activities.