This research entitled "Proposal for the establishment of an office of internal audit in the company Bermanlab, to improve operational efficiency, in the district of Trujillo, 2015", was held due to the occurrence of problem situations continuously in BERMANLAB company, by the fact that they don’t have an internal audit department that is responsible for evaluating processes and integrate areas as their areas work separately. As mentioned above, this Research had like main objective is to demonstrate that the proposed creation of an office of internal audit through the procedures used and the current regulations, improve operational efficiency in Bermanlab. The research was conducted according to an investigation of applicative type, since the data for this research will be obtained from the company, which will be studied and analyzed in order to determine the acceptance of the proposa...