VI. MODELO DE REVISORÍA FISCAL CASO PROPIEDAD HORIZONTAL CONJUNTO PORTÓN DEL TEJAR

Abstract

The objective of this research project is to develop the tax audit model for horizontal
property in the case of the Portón del Tejar 4 portería complex in order to minimize risks and
guarantee the control of assets and resources of the organization, with this the lack of of a tax
auditing model in the complex, which allowed it to generate evidence on the work it performs
based on compliance with the statute of the complex and regulations, thereby guaranteeing
the public accounting professional to have their work papers in any circumstance, in addition
This model will avoid generating problems such as lawsuits, fraud and asset deterioration,
which negatively affects the management of both the accountant and the administrator and
in turn reduce costs, risks and loss of assets.
On the other hand, the mixed methodology was used starting from the qualitative with
regulation and the quantitative was reached by applying the review model to strengthen
organizational control because it wants to contribute to the objectives of sustainable
development: decent work and economic growth & sustainable communities. Based on the
above, the
It was evidenced that the model generated a new administrative process that allows to give
continuity to the organization and thus have monitoring and fulfilling it, predicting the
permanence, total coverage, independence and preventive function, which can serve as an
input for other institutions of the special regime residential complexes where apply control
policy and business strengthening strategies.