The present research work entitled “The Operational Audit as a Tool and its Relationship with the Treasury Area in the Provincial Municipality of Maynas 2021 is descriptive, correlational level and non-experimental design that included a sample of 25 workers from the institution. mayor of Maynas, it was proposed to determine the relationship between the operational audit and the treasury area in the period 2021. The investigation concludes that the Operational Audit is directly related to the Treasury Area in the period 2021, demonstrated with the Correlation Coefficient r = 0.419; and the Bilateral Significance = 0.010 obtained in Table No. 09. Likewise, it has been proven that specific hypothesis 1 in the operational audit according to the instrument is notably associated with the collection of RDR entries in the Provincial Municipality of Maynas 2021, having obtained a Correlation C...