A know, that a high attention in the fulfillment of the amortization payments of the received financings, give to the company a stability and financial confidence in front of third parties, for that reason the investigation of Financial analysis and the audit of management in a commercial company, trade Iquitos EIRL-2019, being this investigation of qualitative- descriptive type, whose population of study was of 30, between entrepreneurs and accountants of the same commercial turn, belonging to this economic activity according to ISIC, as a conclusion we have a favorable opinion regarding the compliance policy in the payment to third parties and banking entities, this is reflected that ñthe company that is a good payer in the financial system has a good image in the infocor system at national level and is apt to obtain credit at any time. It is adequate in terms of indebtedness capacity...