This research addresses the incidence of internal control in the area of logistics and Patrimonial control of the district municipality of Marcabal, under the hypothesis that the implementation of an efficient internal control system in the areas of logistic and Patrimonial control, will contribute to the effectiveness and efficiency of the processes established by the senior management of the district municipality of Marcabal. In the investigation an applied investigation was carried out in reason that for its development in the theoretical part conceptually it supported in knowledge on the system of internal control, in order to be applied in the processes and activities that develop in the areas of logistic and control Patrimonial The population was made up of the 62 servers of the district municipality of Marcabal; this time it was taken as reference for the sample to all the servers...