Frequent and numerous fraud and financial crime scandals, nationally and internationally, have generated negative judgments towards the Internal Auditor regarding the link in the materialization of risks in organizations. Therefore, the need arose to determine the panorama of fraud risk management from the perspective of the Internal Auditor in Bogota. This document groups together a series of responses obtained from a statistical study of quantitative cross-section carried out in the current year. From the answers obtained in the study, the description of the fact of fraudulent is initially carried out, such as the type of fraud, the linked actors, causes of materialization, discovery of the act, and finally, response to the materialized risk. From the proposed form, it is generally evident that the Internal Auditor is not exactly the main actor that encourages fraud, and on the contrary, is part of one of the tools that promote its prevention and detection, among other conclusions. By analyzing the results, together with literary and regulatory documentation, recommendations are made at the end of this project for the accounting professionals in charge of Internal Audit, and additionally for companies, in order to generate best practices and promote management efficient and adequate risk.