The role of auditing is currently relevant for company managers and directors, since it has become the best ally for the control and surveillance of the processes, procedures and activities executed by the entity. As Derlys Rodríguez and Jeannette Sáenz point out that over time, the audit has become a tool that through prevention leads to the correct fulfillment of the objectives and goals of organizations, minimizing the risk of misuse of resources or their absolute loss. (Rodriguez & Saenz, 2020) This implies that the company Montería Express S.A., a company dedicated to urban public transport in the city of Montería under the Metrosinú brand; Carry out a financial audit of the financial obligations account in order to establish a degree of reasonableness in the information subject to verification and be certain that said information is in accordance with accounting policies, professional criteria and principles. Said audit will be carried out at the company's facilities, in which the second quarter of 2019 (April, May and June 2019) will be evaluated. The financial impact that this item has on the Financial Statements was also determined, for which a diagnosis was made through the DOFA matrix, for the accounting account to be evaluated; According to the analysis obtained from the matrix, an audit plan was designed for the account of financial obligations, which was applied through the development and application of the procedures, tests and techniques of audits proposed in each audit program, in order to prepare a report containing the opinion on the audit carried out, and giving reasonable assurance that the financial information being verified. For this research work, the type of descriptive documentary research was proposed, because through the selection and collection of information through the company's own documents, it allowed a review and analysis of the most relevant points of the accounts to be examined. In addition, the inductive method was used since an ascending reasoning that flows from the particular or individual to the general is proposed. The financial information made up of the auxiliaries of the financial obligations account, the bank credit statements of the second quarter of 2019 was taken as a sample. During the development of the work, findings were determined that include the difficulties of distribution of the resources obtained from the income and collection of the portfolio to be used in the payment of the current financial obligations; and the lack of clarity in determining the expected cost benefit of the resources provided. Due to this, conclusions were made from each of the findings describing the causes that led to these, and effects determined as an impact that it would have on the company's financial statements. Therefore, it was necessary to make recommendations to the company, to reduce the level of risks existing in the account of financial obligations, allowing the recognition of the "most critical risks to make way for the implementation of specific controls for each related activity". (Alejo & Gracia, 2017).