The tax auditor plays a very important role in organizations because it allows to identify the errors made when contributing to the state tax and verify compliance with the formal duties of the taxpayer, preventing and correcting the risks and penalties that the entity may have due to the misuse of current regulations. For this, the objective of the study is to analyze the role of the auditor in detecting tax fraud in Colombia. At the methodological level, this study has a descriptive approach orientation, which seeks to interpret an analysis through the investigated information, likewise, a documentary approach taking as reference research articles, current regulations of the country, books and other existing literature; on the other hand, the associative method is applied, carrying out an extensive inspection of bibliographies identifying common variables within the object of study. The document intends to identify the procedure, the evidence and relate the aspects that condition the detection of tax fraud through the tax audit commission and the review auditor as an accounting professional, trained to detect the crime.