The Fiscal Audit is a technique through which the facts linked to tax acts are verified and analyzed. 

The Fiscal audit is a method through which it is analyzed whether the taxpayer, whether a company or person, complies with its tax obligations.

 Through the fiscal audit, the accounting records, monetary movements, as well as all documentation that contains information related to the operations carried out by the subject during a specific period of time are analyzed and evaluated (the periods in fiscal terms go from year to year.)