Optimización del Proceso de Revisión de la Retención de ICA en una Compañía de Auditoría

Abstract

In today's business environment, the optimization of internal processes has become a strategic imperative for those organizations seeking to improve productivity and competitiveness in the market. For this reason, enhancing the ICA withholding review process is a crucial aspect for companies that operate in municipalities and are subject to tax regulation. Based on the above, the objective of the report is to report the activities used to improve the ICA retention review process in the auditing company in which the professional internship was developed, and to present the results obtained as a result of the implementation of said proposal. . At the same time, it seeks to propose the creation of an internal web portal that provides access to municipal agreements and other relevant tax information, in order to automate the review of the tax under analysis. The proposal was carried out in one of the branches of the Assurance service line, called Compliance. It seeks to guarantee compliance with standards, laws, regulations and other legal and non-legal commitments of clients. In turn, the audit team is made up of the Partner, Manager, Senior, Staff and the audit intern, who is the first filter in the review of the taxes and certifications of the client in charge. To execute the project, the idea was initially proposed to the audit team, informing of the deficiencies observed after the tax review in the July-August two-month period. Subsequently, the proposal was implemented through strategies that improve control of rates applied by municipality and strengthen tax regulatory compliance. After the implementation of the proposal, favorable results were obtained that allowed improving the collection, organization and management of municipal agreements, and maximizing regulatory compliance. Thus, the optimization of processes led to additional benefits such as reduction of errors and tax risks, greater agility in the review and strengthening of the relationship with the client. Finally, with the proposal based on the creation of an internal web portal, it is expected to generate added value to the company, so the automation of said process translates into faster and more accurate management in the review of the tax charge. Similarly, it provides easy and transparent access to tax information for workers, minimizes errors associated with manual data entry, and reduces delays in updating tax information.