Unfortunately the crime has existed in society for a long time, although with the passing of criminal patterns change, for example as a result of the emergence of computer interconnectivity, people and businesses can be prey to computer crime. In this article, the computer crime is deepened in the accounting area, making a diagnosis of its status among the organizations of the city of Villavicencio. A quantitative study was carried out, supported by descriptive research, with the participation of 150 people, in charge of the accounting area of companies in the city of Villavicencio (public accountants, administrators or accountants) who were poll. , instrument that was validated by the alpha of Conbrach; In addition the results were performed factorial analysis using the KMO test and principal component analysis. The results show the degree of vulnerability of the commission of accounting computer crimes existing among the companies under study, for which the pertinent recommendations are formulated.