The preventive tax audit is a method used to reduce tax evasion in organizations, through fundamental tools such as current tax regulations and generally accepted accounting principles, exercising critical and even systematic control of tax evasion. through techniques and procedures designed to verify compliance with the formal and substantial obligations of the taxpayers, to establish a reconciliation between the accounting legal aspects determining the tax base, as well as the taxes that affect the audited taxpayer; In such a way, that the objective of a tax audit is to provide the company directors with peace of mind that the management that has been given to their taxes is correct, in addition to the fact that they will not have any legal difficulties with the State (Barboza , 2018); (Mojica, 2014).