This report is the result of business practices conducted in the VILLAVICENCIO MUNICIPAL COMPTROLLER (CMV), an entity in which support was provided in the auditor process through the analysis of the financial information of the 2018 term of the Colegio Silvia School. Aponte and the Juan B. Caballero School Educational Institution, through the application of the knowledge acquired during university academic training, with the purpose of verifying the veracity of the reports and providing the necessary information for the preparation of the audit reports. The MUNICIPAL COMPTROLLER OF VILLAVICENCIO is a public sector company dedicated to monitor and control the fiscal management of public resources and determine the tax authorities in the municipality of Villavicencio. This work of professional internships was carried out in the tax control offices of the Municipal Comptroller's Office of Villavicencio, where the planning of the audit was developed, and then the field work was started in the facilities of the Educational Institutions assigned to the audit. The practice was carried out from February 25 of 2019 until May 20 of the same year, fulfilling a working day of 8 hours a day from Monday to Friday, completing a total of 320 hours worked and 30 hours with the tutor assigned. During the internship time, the general objective stipulated for the fulfillment of the professional practice was achieved. During the internship time the activities that were developed were based on the fulfillment of the objectives proposed in practice, for this, the tasks performed were: analyze the veracity, compliance and transparency of the financial and budgetary information of the Educational Institutions, evaluate efficiency in the administration of public resources and support the systematic development of the fiscal management evaluation matrix. Based on the foregoing, the activities carried out during the time of the professional practices were ideal to be able to fully comply with the general and specific objectives set forth in the degree option proposal, activities that had as a final result the realization and delivery of a final report accompanied by an opinion of the audit made to the Educational Institutions, Silvia Aponte de Villavicencio and Juan B Caballero de Villavicencio, this experience being a contribution that concerns the professional practice as a Public Accountant upon graduation. In this way it was possible to contribute to the needs attributed by the Municipal Comptroller of Villavicencio.