Publicación: Apoyo a la división de fiscalización en el área de GIT auditoria tributaria i en la seccional de impuestos y aduanas de Arauca
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The Professional Practice follows several concepts, one is meaning as a workout or an exercise that is performed to improve certain skills. Action supplementing scholarship and strengthens the knowledge acquired during the five (5) years in the classroom. For that reason there is no discipline created by humans that does not benefit from the practice, it is necessary and it is noteworthy that is chosen the Professional Practice as a form of degree for the title as CPA, since there is not the constant repetition of an exercise aimlessly, but a workout done thoroughly, with a certain degree of organization and perseverance. Thus was born the administrative agreement signed between the Universidad Cooperativa de Colombia branch Arauca and the Dirección de Impuestos y Aduanas Nacionales DIAN - Arauca, in order to give the opportunity for students and graduates the possibility of providing support professional practice and knowledge models own processes to manage this prestigious institution such as the DIAN. This practice was developed successfully in the Management Control Division in the area of GIT of Tax Audit I, meeting each of the objectives was to identify how the tax rules for the implementation, review, comparison, analysis economic transactions, accounting records and tax information from the taxpayer, preparing administrative acts, worksheets and requirements to payers selected for central level for monitoring and enforcement of taxes.