This letter refers to the evolutionary order of these activities, to continue towards their integration into economic units and finally concludes with the degree of development achieved in the current context of control and information needs. After analyzing the results of the study Analysis of the practice of auditing in four star hotels in Bogota, conducted in 2016 to 32 hotels with Four Star category in the city of Bogota to characterize in them the practice of it, it is concluded that it has evolved empirically, without proper training of those responsible, focused on operational control and as a basis for accounting management, without strategic projection as a source of information for financial decision making.Clasificación JEL: M42