The following document addresses an analysis of the information systems for internal auditing in the Colombian electricity sector through a technological watch made up of four parts: (i) generalities, where reference is made to the regulations governing auditing internal in Colombia and the different companies of the Colombian electricity sector divided by activity (generators, marketers, distributors, transmitters and market operators), (ii) product and service market, where different information systems are shown that are used for the execution of audits, (iii) technology market, where seven exponential technologies are presented with their due scientometric analysis and which have a great impact on the future of internal auditing and (iv) the opportunities and challenges for the Colombian electricity sector. This monograph focuses on solving the problem raised, which is based on identifying what are the characteristics that the information systems used for the internal audit process in the electricity sector in Colombia should have. Likewise, general information on auditing, the Colombian electricity sector and information systems is included. However, the use of information systems within internal auditing will allow organizations to mitigate the risks associated with their activity. Consequently, this document may be used by companies in the sector as an input to identify which of the different software and technologies exposed would be the optimal one to enhance and make the audit process more efficient. This project will focus and cover different points, such as: the justification where the need for the execution of this monograph is reflected, evidencing the importance of information systems for the execution of internal audits in the Colombian electricity sector. For this purpose, the research methodology is descriptive, simple transversal, by means of which it is possible to identify the properties, characteristics and profiles of processes, people, objects, among others. However, the methodological approach will be of a qualitative type, where technological surveillance was developed that made it possible to identify the characteristics of the information systems used in internal audits. As results, different information systems are evidenced that will allow the performance of more efficient audits with better results. Likewise, exponential technologies are detailed that by means of their use, companies will be able to analyze a large amount of data and in turn be more efficient, achieving with these an adequate control of the operation and administration of the organization, as well as the probability that a risk to materialize is less.