The present research work aims to demonstrate that the application of the COSO II Report in the Logistics Area has an impact on the profitability of the company Arquiingeniería S.A.C. Contratistas Generales, period 2016, located in the district of Trujillo. To obtain this result, an analysis of the current situation of the logistics area of the company was carried out using the observation technique and the survey through a questionnaire of different questions applied to the workers of the company, thus allowing to identify the main problems and deficiencies that face the organization. In addition, the Statement of Financial Position and the Income Statement both were compared between October and November 2016, which were used to analyze the economic and financial situation of the company. Initially, there were found deficiencies in terms of contributions, formalization with the documen...