A compilation-type monograph was carried out, with the objective of documenting existing information on the role of the auditor in the identification of contributing factors for adverse events in intensive care units, stating their relevant safety barriers. That have been identified in the analysis of the consultation of articles in different databases, theses, degree works, which refer to the planned objectives. Which were of great help to identify those contributing factors that are most evident when analyzing adverse events that occurred in intensive care units. Such as work overload, inexperience, lack of maintenance in biomedical equipment, insufficient instructions, stressful environment, error in the prescription and distribution of medications. That is why the importance of the role of the auditor, who with his knowledge and experience can identify all these factors and events that are not evident with the naked eye