The internal-audit is a very important part of the strategic management process. the internal audit provides the basis for establishing objectives an strategies in the organization. Furthemore, all the organization have a strenghts and weakneess in the functional funtions areas of business, and any organization has the same strengths and weakness. Also, internal audit requires information about the functional functions such as management, marketing, production/ operation, reasearch and development and ohers. finally internal audit is a an important part of the organization because is the VEHICLEfor improving the communication with all people of organization. The purpose is to show the relative aspects about this important part of the strategic planning process.