This report presents the result of the business, social and solidarity practice carried out in the Municipal Comptroller of Villavicencio, an entity in which support was provided in the development of internal audits, based on the knowledge acquired during university training , with the purpose of verifying if the processes of Fiscal Responsibility and Coercive Jurisdiction there is a risk of prescription and if an adequate procedural impulse is taken from the investigations carried out before the 2016, 2017 and 2018 validities, also if the Fiscal Control and Support process Financial financial fully complied with the implementation of preventive and corrective actions proposed by the audit process, in past audits. The practice was developed from August 29, 2019 until November 6 of the same period, fulfilling a workday of 7.5 hours a day from Monday to Friday, completing a total of 352.5 hours worked. The activities that were developed during the internships were based on the fulfillment of the objectives proposed to it, therefore, the work carried out was: information analysis, execution of internal audits, preparation of reports, preparation and monitoring of plans of improvement to the processes of Fiscal Responsibility and Coercive Jurisdiction and of Fiscal Control and Financial Support.