The present research work was developed to determine if the financial audit influences the management of small manufacturing companies in the general regime of income tax in the city of Tarapoto; for which the methodology of scientific research and the survey technique was used to collect information from businessmen. The work in the conceptual theoretical part, was carried out with the information compilation from different sources such as previous thesis related to the subject, books, internet, etc; these contributions helped to consolidate the development of variables Financial Audit and Management small businesses, clarifying the importance of definitions and concepts related to the topic in question. As to fieldwork, the survey technique was used with the instrument the questionnaire, the same that consisted of 29 questions that allowed to know the current situation of small manufac...