Throughout the last two decades, the country has witnessed the emergence and consolidation of several institutions essential for the strengthening of democratic life and the modernization of public management. Fraud is one of the main activities carried out within government agencies due to the fact that there are no highly supervised control measures within them or some simply do not want to comply with them for that reason. The purpose of this work is to implement internal control actions and to take into account that it is the responsibility of the administration to impose a strict control for fraud prevention.