The objective of this work is to show how risk management is used in some financial entities when an audit is intended to be carried out. With the formalization of risk management from the emergence of standards in recent decades and with the emergence of internal control as a management tool, audit processes in financial institutions have developed methodologies where audit risks are calculated (inherent, detection and control) in order to increase the quality of the process by promoting recommendations based on the incidence of the risks detected. This action is not characteristic in most of the different types of audits that exist. For this research, the analysis of descriptive studies was used based on information from government entities of different countries and an illuminating document of auditing practices throughout the history of humanity is shown. The results reveal the need to consider the risks in the cases that they merit it in favor of the quality in the audit. Keywords: Audit; Forensic Audits; Risks;Finance