The present article analyzes the trend of systemic use of free tools and / or owners, applied in the process of a financial audit. The research is supported by the stakeholder theory, the use of specialized tools for data tends to decrease risks in audit processes, generates effectiveness shows quickly, agile and effective real business information to all interest groups. The research is part of the mixed positivist framework, because it presents qualitative and quantitative data, a documentary explanatory and descriptive research is done. How investigation results, the characterization of the features possessed by owner--free software, then applied surveys and interviews, as result as a strong and direct correlation between the size of the company and the use of specialized tools for data analysis; between time effect on the market of tools and the use of the same, and there is no correlation between the size constraint of the organization with the level of knowledge of the existence of specialized data tools