ABSTRACT The problem of the present investigation is centered in the internal audit to analyze its contribution to the growth of the company Distribuidora PMA EIRL through its business management system; Its main objective is to determine how the Internal Audit of the Business Management System contributes to the optimal economic growth of the PMA EIRL Distribution Company, Chimbote 2017; The methodology used is descriptive; its sample corresponds to 24 collaborators belonging to the headquarters of Chimbote; The research design is based on the Applied-Non-Experimental type and Documentary analysis has been used in Techniques and Instruments; direct observation; the interview and the application of questionnaires; The main result is that an internal control unit that improves the deficiencies that the company maintains to carry out control activities, risk assessments and subsequent moni...