The purpose of this investigation is to determine the incidence of Internal Control in Contracts of less than eight (8) Tax Units in the Decentralized Directorate of Culture La Libertad, year 2019, because this type of contract is not regulated by law of State Contracting. Among the specific objectives, to analyze the degree of application of internal control, to analyze the process of hiring less than eight UITs and finally to propose a Protocol for the Prevention of fraud and corruption of internal application. It is worth mentioning that a survey was applied to all employees involved in the contracting process to determine the degree of application of internal control, identifying that it is at a "medium" level of application. In addition, a survey was conducted regarding the contracting process of less than eight UITs, determining a "high" level of application. Finally, it was possib...