This work is an investigation in order to help the process of continuous improvement of the system of accounting control in municipalities, and involves constant evaluation of the operational processes of the entities and municipalities as part of them not being exempted from her, in order to adapt to changes. You must consider information systems that enable accurate and timely information for proper decision making and assess the degree of compliance with the established objectives. The interaction of subsystems and systems operating in the municipalities greatly affect the fulfillment of the vision, mission, objectives and goals. In this context and in line with the research hypothesis: The Internal Accounting Control System if positive impact on the Administrative and Financial Management District Municipality of Guadalupe "- 2015; and according to the results of this investigation; ...