Forensic auditing is a specialized discipline that requires expert knowledge of accounting theory, audit and research methods; where it constitutes an important branch of the investigative accounting, used in the reconstruction of financial facts, of investigations of frauds, calculations of economic damages and yields of financial projections. That is why this topic aroused the interest of the authors of this work and through a systematic analysis of literature, it was deepened to close forensic auditing in the training of public accountant, accounting technique for the prevention of fraud. For this, the methodology used was a documentary review, in which the point of view of different authors and experts in the subject referred to in the present was taken as a reference, in order to obtain conclusions of greater consistency and support.