The objective of this work was to test whether an organization such as the Comptroller General of the Republic of Colombia, which has represented all procedures diagrams, really works with a focus on process management. The planning phase of the audit process as key to fulfilling the mission of the organization was identified and a tool for modeling and simulation based on the BPSim standard (Business Process Simulation) to represent their workflows and evaluate their performance was used different configurations. Modeling and simulation showed that all roadswere activated process and all the authorities set were completed.Based on these results, we conclude that the mean and total processing times and different levels of resources, have low performance, which is largely due to stiffness in their workflows.