During the development of this work we present the tax audit as a business and administrative management tool for companies in Colombia, since this is a country in which the tax burden is very high for companies which is difficult to process These obligations, in which not all companies have the advantage of achieving the established level of compliance with tax obligations in their organizations. The tax audit should be taken in Colombian companies as a tool that guarantees reasonable security as much as the audit entity, since for this purpose an examination is carried out with the obligation to verify compliance in a correct manner of all taxpayers, and that is why that when dealing with an audit, the respective techniques, procedures and tools of the same should be handled. The fiscal reviewer should focus on the detection of facts that may be a risk generator of material misstatement or more sources of infections due to non-compliance or due to incorrect completion of tax returns and identify tax contingencies; in this way they can prevent risks of restrictions and higher taxes in the possibility of a visit of the national and territorial tax authorities. So, a documentary investigation with a literary emphasis is proposed to study the tax audit as a business and administrative management tool for companies in Colombia, in order to also help the Colombian businessman at the time of presenting his obligations and Accounting professional to implement techniques that can improve their performance when conducting a tax audit.