The objective of this research is. "Explain the implications of the financial audit in accounting control of the credit union San Martin de Porres SRL- Tarapoto. Period 2013. This objective responds to the problem formulated in the sense of what implication between these two variables for which it has raised the following hypothesis. ''The financial audit has a positive implication in the accounting of the credit union San Martín de Porres SRL - Tarapoto. 2013 period ". The methodology of the selection of a sample of convenience or intentional type consists of staff working at the headquarters of the cooperative in number twelve (12) persons connected with the making and implementation of financial activities and control. For this type of research is applied in the Explanatory level and the design of it is not experimental. By using inductive-deductive and analytical method - Synthetic ...