This research entitled is done in order to address and solve a local problem, the present study titled develops: "Internal audit of the accounting area and presentation of the financial statements of the Cooperative of Multiple Services Fruit Jungle, Moyobamba - 2013" , research originated from the need to respond to the question: What is the relationship between internal audit of the accounting area and the presentation of the financial statements of the Multiple Services Cooperative Fruit Jungle, Moyobamba - 2013 ?, unknown It is pretending to be resolved using the theories presented by Santillana (2013) and Apaza (2011), Therefore this research aimed to determine how internal audit is in accounting and how it relates to the presentation the financial statements of the Multiple Services Cooperative Forest fruits, Moyobamba - 2013, with the non-experimental methodology and research desi...