Throughout business development, organizations have seen different problems arise that have not allowed the construction of the economic assets of the entities to be reflected in a positive way in the social welfare, and state of the country, one of the problems that has caused damage to companies has been the fraud, which has led to the bankruptcy of many companies, such as saludcoop, Interbolsa, or have been reflected in cases such as the Nule Group in the carousel of contracting affecting not only the heritage private, but also public, and therefore to society. Many of the cases of fraud have had failures in the different controls, supervisions and evaluations carried out by the auditors and tax auditors, sometimes the responsibility of the tax auditing or audit was in charge of large firms, as in the cases of ENRON, PARMALAT, and BANCO BARINGS; where the responsibility of the audit process fell on large firms, in others the responsibility for mishandling the reports or the emergence of the risk of fraud was due to the poor work done by tax auditors as surveillance, control and supervision institutions. Therefore, the following work is carried out in order to establish the impact of the Statutory Auditor in the Prevention, Detection and Action against Fraud in Companies, for the development of the work was taken into account a methodology based on the documentary review, interviews were conducted with four public accounting professionals dedicated to the tax audit, based on the data collected, a qualitative analysis of the information collected was carried out. For the development of the research, a descriptive methodology was used based on the qualitative theory. , through the use of information techniques and instruments, the data was collected that allowed the development of the objectives and obtaining the results