The objective of this work is to analyze and evaluate the procedure of alleged administrative responsibility carried out by the Internal Control Organs (OIC) in the State of Sonora, specifically in the areas of investigation and substantiation, as the main gear to be able to classify administrative offenses and in a second stage to hold public servants accountable. As part of accountability. What are the factors that affect the completion of an IPRA? The personnel of the OICs present problems in the integration of the reports of alleged responsibility, due to their technical and professional limitations. On April 27, 2022, the new Law of Responsibilities and Sanctions of the State of Sonora comes into force, whose main purpose is the prevention, correction and investigation of administrative responsibilities; which in its article 9, section II, considers the ICOs as the competent authority to apply said Law, being necessary to collect evidence with a higher degree of professionalism. As a result of the above, the work of integrating files for alleged administrative responsibilities (EPRA) in the ICOs is at a stagnant stage, since personnel trained in multidisciplinary functions are needed to prepare the IPRA, formerly known as a complaint, as well as the support of legal experts to rule the misconduct as serious or non-serious. It should be noted that most of the ICOs are made up of public servants with studies in public accounting, and it is essential to complement them with human capital from various branches of knowledge, including finance, computer science, engineering, psychology, law, handwriting experts, among others, which would improve the collection of evidence of the facts under investigation.