Una estrategia para el control eficaz de la revisoría fiscal en pymes de Boyacá sector industrial

Abstract

This article contextualizes the concept of a strategy for the effective control of the fiscal audit in Paz del Rio steel mills, the largest steel mill in Colombia. A study was carried out of the existing regulations that regulate the tax audit, as well as the viability in the implementation of processes in accounting areas in the search for improved efficiency and effectiveness of this steel industry, in order to establish the effectiveness of the body. of control. Three analysis variables are defined; innovation, local economic development and competitiveness.