The present investigation "Evaluation of the components of the Internal Control in the warehouse area of ​​the Provincial Municipality of San Martín", had like objective determine to what extent the components of the internal control system are related to the activities of the warehouse area in the Provincial Municipality. In this way the investigation has allowed to know the important role of internal control in its position of guarantor of compliance with the law, defender of legality and not to act on the undue persecution of honest employees and officials but to establish the deviations that entail the administrative, criminal and civil responsibility of the bad employees and officials of the institution. The study approach was quantitative, with a non-experimental, transversal design. The instrument used was the questionnaire with an attitude scale (Likert scale) that was appli...