The project was carried out under the internship degree modality to obtain the professional title, in accordance with the provisions of Agreement No. 038 and the existing agreement between the Universidad Distrital Francisco Jose de Caldas and the Contraloria de Bogotá D.C. In this governmental institution, monitoring and evaluation functions of the fiscal management carried out by the Special Administrative Unit of District Cadastre - UAECD are exercised. In the present project it is proposed to determine the possible irregularities that can be found in a database provided by the UAECD Special Administrative Unit of the Cadastre on the calculation of the cadastral appraisals for the properties of the city and the collection of the Unified Property Tax-IPU for each of them, in the 2018 and 2019 periods. This in order to calculate, in quantitative terms, the detriment in the coffers of the district generated by the inadequate collection of the Unified Property Tax, which is supported by articles 817 and 818 of the National Tax Statute. In addition to this, in the present project and based on the requirements of the Performance Audit of the period 2018 and first semester 2019, which was carried out in the Contraloria de Bogotá DC, the diagnosis and review of the quality of the information compiled by the Real Estate Cadastral Observatory (OIC) with the purpose of evaluating the management and approach of the Special Administrative Unit of District Cadastre-UAECD on the real estate dynamics of the city.