Internal auditing in public entities is an ideal tool to determine compliance with constitutional principles and accountability. Its success was manifested in accounting transactions according to the authorizations by the administration, timely registration in the period in which it was reported, in the corresponding accounts and with the correct value. In this context, based on internal control standards for public sector entities; rule 405 Financial Administration - Government Accounting, the objective is to design a model of internal audit and determine its importance in the accounting processes of the Decentralized Autonomous Government (GAD) of the parish of San Joaquín belonging to the Cuenca Canton, Province of Azuay - Ecuador, As a mechanism of transparency, reliability, integrity and timeliness of accounting information, for it to emerge, it was necessary to apply a mixed research approach, the direct quantitative approach, through a questionnaire, the collection, analysis of data and numerical measurement, to faithfully determine the level of trust and risk of the entity with respect to the internal control applied to accounting processes and, on the other hand, the qualitative approach, in order to understand its operation in accordance with the rules that govern its behavior. The results highlight its importance because it provides a set of rules, policies and procedures so that the accounting processes are carried out under the principles of effectiveness and efficiency, guaranteeing the veracity, integrity and reasonable financial information.