The purpose of this research work is to make an internal control analysis based on the COSO III Report to the accounts receivable of the Graduate School at the National University of Trujillo, year 2018, in order to improve economic management- financial institution of the School, and thus achieve the fulfillment of its objectives, institutional goals and obtain academic excellence, for the benefit of students in the master's and doctoral programs. The research work is of a basic and descriptive type, it belongs to a non-experimental design, since none of the variables, both independent and dependent, will be manipulated. It was carried out through the descriptive, deductive, inductive and analytical-synthetic method, in the development it was possible to apply the questionnaire in order to obtain information on the situation of Internal Control and accounts receivable. This research is ...