Evolución de las Computer Assisted Audit Techniques en el proceso de Fiscalización Tributaria, 2024
DOI:
https://doi.org/10.62428/rcvp2024311774Palabras clave:
Administración tributaria, procesos robóticos, fiscalización tributaria, análisis de datos, cumplimiento tributarioResumen
El objetivo fue presentar el desarrollo, evolución e impacto de las Computer Assisted Audit Techniques (CAAT) y en particular los Generalized Audit Software (GAS) en el proceso de fiscalización de la entidad administradora de tributos en el Perú, Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) 2024. Se revisó el proceso de tratamiento de información sobre los libros electrónicos que ejecuta la administración tributaria, se realizaron propuestas de aplicación del CAAT- GAS hacia otras áreas como la auditoría financiera externa, auditoría interna o control interno, auditoría gubernamental y contabilidad forense. Se propone la ejecución de rutinas automatizadas y procesos robóticos en la entidad administradora de tributos sobre los procesos de análisis de información en los libros electrónicos. A su vez se recomienda que los algoritmos sean actualizados y auditados regularmente de tal forma que respondan a las exigencias de una práctica tributaria cambiante conforme a la realidad. El estudio contribuye al conocimiento de las CAAT-GAS aplicados en Perú y su potencial en el control del cumplimiento tributario, evasión fiscal, crímenes de cuello blanco y fraude.
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