| Sumario: | The figure of the Statutory Auditor entails problematic realities in situations of organizational fraud, and in very few opportunities to solve problems of evaluation of internal control for preventing and controlling fraud. This article is aimed at identifying Statutory Inspection criteria needed in evaluation of Internal Control for preventing and controlling fraud. To do so, we took the case of a company, with few results in risk management, due to lack of implementation of adequate mechanisms, and lack of a structure in their administrative processes for risk and fraud prevention. We used a methodology with a qualitative and descriptive approach, a case study, case-type sampling, primary information sources, and secondary information source from the documentary analysis, using techniques of semi-structured interviews and documentary review. The results of the research determined that the Internal Control is a guarantee for the company, with minimal possibilities of failures in financial information and guarantees for its fulfillment; and that an error, in the understanding of the Statutory Inspection criteria, can lead to error of judgment and control failures. That is why, the Statutory Auditor, in permanent and comprehensive inspection, should help prevent and control fraud, while using Statutory Inspection criteria for the evaluation of the internal control, based on an approach of organizational control.
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