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The research work, aimed to evaluate the implementation of internal control systems implemented in the district municipalities of the province of Huancané to strengthen internal control as provided by the R.C. No. 458-2008-CG, Law No. 30372, 53rd complementary provision, R.C. No. 149-2016-CG. Contributing to the improvement of public management in efficient and effective management of state resources, for which general objectives were established, Evaluate the internal control system and its impact on the implementation of investment projects in the district municipalities of the province of Huancané, 2016-2017 and specific, evaluate the level of implementation of internal control in the district municipalities of the province of Huancané, 2016-2017 and analyze the implementation of investment projects in the district municipalities of the province of Huancané, 2016-2017.