FORENSE AUDIT shows us a practical model aimed at contributing to efficient control over compliance with the effective use of state resources and private companies, which must be managed rationally to guarantee the provision of an adequate service to the society. A broad movement against corruption is currently observed in the country, these types of activities are positive and should be encouraged, as society tends to be more aware of corruption; therefore it is required that effective measures be taken to punish the guilty. So far, the evidence provided by traditional audits is not enough and impunity continues to be manifested on a daily basis, which is why forensic auditing is a more specialized technique and above all an issue that as accountants we must investigate and put into practice. SDC CPA is a forensic accounting & global investigation company that provides adjusters and attorneys global investigation and accounting services dedicated to crime, fidelity (employee dishonesty and employee theft), lack of faithful performance and commercial surety insurance claims. In this sense, the Forensic Audit is an alternative to combat corruption, because it allows an expert to issue concepts and opinions of technical value to the judges, which allow justice to act with greater certainty, especially in relation to the surveillance of The fiscal management and as a control and investigation system provides the necessary evidence to face the crimes committed by officials and employees or to those directly responsible, in this way the multiple frauds committed in detriment of the development of the organizations and the country will be controlled. SDC CPA claims investigation, claims accounting, risk evaluation and loss control services to the fidelity, crime, commercial surety and professional liability industries are most often utilized by insurers and attorneys SO WHAT IS FORENSE AUDIT? The Forensic Audit receives several definitions, however the most precise are those set out below: Arata et al. (2006), define Forensic Audit, as "a science that allows to gather and present financial, accounting, legal, administrative and tax information, in a way that will be accepted by a court of jurisprudence against the perpetrators of a crime. economic". The authors continue to mention, which constitutes an important branch of the research accounting used in the reconstruction of financial facts, fraud investigations, calculations of economic damages and yields of financial projections. In my opinion, the forensic audit is defined as an audit specialized in discovering, disseminating and certifying fraud and crimes in the development of public and private functions; Some types of fraud in the public administration are: conflicts of interest, gratuities, falsified states, omissions, favoritism, fraudulent claims, forgeries, clandestine commissions, embezzlement, conspiracy, peculation, bribery, substitution, embezzlement, personification, extortion, money laundering, etc. Prior to the height of the Forensic Audit, the concept of forensic accounting was already handled, which several authors define as the science that allows gathering and presenting financial, accounting, legal, administrative and tax information, in a way that was accepted by a jurisprudence court against the perpetrators of an economic crime. This is a specialized discipline that requires expert knowledge in accounting theories, auditing and criminal investigation techniques. It is an important branch of investigative accounting, used in the reconstruction of financial events, fraud investigations, calculations of economic damages and returns of financial projections. However, the presentation of the information offered by this new discipline did not provide sufficient data or details required by the courts. In such a way, that the idea of ​​a specialized audit based on forensic accounting begins to be applied. The relationship between the accounting and auditing terms with the forensic becomes closer when it comes to evidence and evidence of a criminal nature.