There are several types of audits depending on the sector or activity carried out by the economic entity; however, one common attribute is that the information obtained in this exercise is achieved through information systems, in particular that relating to operational control and financial management, which appears to be the most important one. The purpose of this document is to: (1) characterise the different types of audits that can be found in the Colombian hotel sector, specifically in the four-star hotels in Bogotá, and describe their scope as support for the strategic management of these organisations, considering that this city concentrates the largest offer in the country; (2) define the attributes of the different types of audits found in this production sector and weigh the relevance of the factors that make this activity important. With a mixed and exploratory approach, a sample of 32 hotels showed the practice of one or more types of audit among four found; they take precedence over the criterion of operational guidance, which is why it is necessary to move from transactional to strategic information systems, which, by means of key performance indicators, support business and business decisions. The results found show four types of audits carried out in hotels and describe the impact of each on the operational and strategic functions of the accommodation industry. In the end, there is an invitation to continue this line of research, as there are results that motivate them to be further developed and studied in greater detail.