Companies worldwide require the implementation of new accounting and administrative processes, which guarantee the economic development of them and the fulfillment of their financial objectives. This is due to the fact that trade has been internationalized in recent years, which has caused different companies around the world to evaluate the procedures they practice through the application of a comprehensive audit, which analyzes, verifies and consolidates the information presented under the international standard, avoiding fraud and bad business practices, which allows them to invest capital in other countries in a reliable and secure way, so that Colombian companies were not the exception and entered into foreign trade; but there is still a need to implement a good Integral Audit. In this order, companies to be able to offer their products and services in other countries must comply with international standards of accounting and auditing, regulations applied in Colombia with the entry into force of Law 1314 of 2009, which regulates the principles and rules of accounting and financial and insurance information; This is to comply with the requirements of the IAASSB-IFAC International Auditing and Assurance Standards Board, and thus avoid cases of fraud, economic embezzlement, and manipulation of financial statements, as has occurred with important companies in Colombia and other countries.