The objective of this article is to analyze the techniques for collecting financial information and its impact on a forensic audit assignment. At the methodological lévele, this research is descriptive and documentary. As a result, it is evident that the use of the techniques of gathering financial information in a forensic audit are of utmost importance for the veracity, trustworthiness, objectivity and accuracy of the same, even more so when the entrepreneur, besides looking for the economic value of the fraud and the evidence for a criminal process, which seeks is to find flaws in internal controls, and for this the risks matrix, shows how specialized and traditional techniques help in the order of forensic audit.