The objective of the research is to determine the importance of the forensic audit as a tool to detect tax evasion. To this end, a quantitative descriptive study whose scope was structured was the deductive method. The design used was not experimental, descriptive and cross developed a survey Likert. The results show that the agents involved in the oversight are aware of the characteristics of tax evasion and the minimum requirements that must hold this process to minimize their occurrence; however, this service of public finances exhibited a series of needs that constitute the cause of the presence of this financial fraud; In this situation, the sample said that the forensic audit stands as an instrument to strengthen controls. The conclusion is that the forensic audit is presented as a tool for the institutions responsible for the management of taxes, with which you can obtain proof and evidence about the consummation of such financial fraud.