The objective of this article is to analyze the techniques for collecting financial information and its impact on a forensic audit assignment. At the methodological lévele, this research is descriptive and documentary. As a result, it is evident that the use of the techniques of gathering financial information in a forensic audit are of utmost importance for the veracity, trustworthiness, objectivity and accuracy of the same, even more so when the entrepreneur, besides looking for the economic

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... alue of the fraud and the evidence for a criminal process, which seeks is to find flaws in internal controls, and for this the risks matrix, shows how specialized and traditional techniques help in the order of forensic audit.