The present research work entitled: "implementation of the internal control system and its impact on the profitability of cargo transport companies in the city of Trujillo, 2016"; It was carried out with the purpose of demonstrating how the implementation of the internal control system allows to improve the profitability in the trucking companies in the city of Trujillo. At the beginning of this investigation we found ourselves with a reality that showed us the lack of control that exists within companies; this information was obtained from the observation and analysis of the data provided by the companies, it was observed that one of the main causes is the lack of communication and training of personnel, we must also take into account the lack of policies and standards that allow workers to have a better performance within the company. For the development of the present investigation, t...