The present research is referring to the accounting expertise as a scientific contribution in the solution of facts controversial in the cases presented in the Office of the prosecutor specializing in crimes of corruption of officials of the Region San Martin during the period 2012, where it is analyzed how it influences the performance of the expert accountant through his expert report being an element of proof necessary to determine the economic damage to the detriment of the Peruvian State, and the criteria with which is prepared to have the character of real evidence and credible. The inductive method was used, having come to establish that the work of the Expert Accounting is very important and crucial at the stage of the formalization of the preparatory research that contributes to clarify the points or facts controversial especially in economic matters of which the Prosecutor does...