The research carried out is of a non-experimental and qualitative design, within which the study of the technical principles of the control system was addressed, in merit of which it was possible to determine that the reports prepared within the context of the function of said system, must be prepared by experts in government audits. As a result of the study carried out, there are a series of actions and techniques aimed at assessing the procedures and activities that need to be examined in the entity and also the benefits obtained; therefore it is necessary that the reports issued within the framework of said activities be covered with the respective formality, within the scope of the due process of control, which guarantees the respect and observance of the rights of the entities and people; for their incorporation into the criminal process, an interrogation of the expert designated by...