The audit on accounts receivable is made up of assets acquired by the entity that come from operations and commercial transactions, sales or provision of services. Based on this procedure, the company must appropriately record the routes and movements that relate to that account at a general level, since these are part of one of the most important assets in the list of current assets in a financial report (Alvin, 2018). Based on the above, the importance of evaluating, measuring, controlling and verifying the values of accounts receivable arises. The auditor must establish objectives and procedures to carry out analyzes foreseen in the planning that has been established in the audit of accounts receivable, so that in such a way it can allow sufficient evidence to support an opinion. (Abanto, 2017). Currently, small and medium-sized companies promote a search for tools that allow them to improve the performance of their operational activities. This is due to the continuous changes that are generated in its economic environment, which are demanding to take measures that allow maintaining business continuity, thus satisfying customer requirements and causing expected levels and results. (García & Bernal, 2021) The present study of the (internal) audit in accounts receivable was delimited in the conceptualization, functions of internal controls, classification and finally in the benefits that incorporating internal control methods brings to a company. In this essay, different authors were consulted to identify different problems in the audit of accounts receivable. The following table illustrates the problem.