Abstract

HERRERA-GUERRERO, Javier Segundo; PINDA-GUANOLEMA, Bayron Ramiro  and  FERNANDEZ, Ariel José Romero-. Preventive auditing as a means of mitigating tax contingencies. Noesis [online]. 2025, vol.7, n.esp1, pp.514-528.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.412.

This study examined preventive auditing as a strategy to mitigate tax contingencies in companies facing frequent reforms. The objective was to propose preventive auditing as a means of reducing violations and strengthening compliance. A quantitative, applied, and descriptive approach was used, based on a review of relevant sources. The effects of preventive auditing were identified in the timely detection of errors, the identification of critical issues, and the correction of tax assessments, which reduced risks, fines, and penalties and promoted financial stability. It was also observed that the use of this tool among taxpayers and organizations is still limited. It was concluded that institutionalizing preventive audit programs and ongoing training for accounting personnel contributed to mitigating tax risks and improving decision-making and internal control.

Keywords : Taxation; financial auditing; fiscal policy; public finance..

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