The management audit becomes today a vital element for management, allowing managers to know how well you solve the financial problems, social and environmental problems that occur at this level generated in the a healthy dynamic company that successfully lead to the goals. This audit is closely related to structural and functional characteristics of the object of study, so that its execution requires a guide to suit prevailing conditions and, without account limiting the auditor’s independence and creativity, enables him to achieve a systematic and order that makes you the best results in the shortest period possible. Inside the Cuban economy, the agriculture and tourism are called to play a crucial role money and hence are required to accomplish their goals with a rational use of resources. It is the aim of this work to identify barriers faced by the audit and designed according to a guide in these priority sectors. management For its better development in market designing a website very easy access. All the above leads to present in this paper a summary of investigations carried out and shows the author’s opinion, after financial long investigation of the barriers now facing audit management is fundamentally distinguished accommodations, transportation for tourism and agriculture in the territory where consumer a guide is proposed and applied to perform the audit of management in these places, based on the characteristics of the management in each entity. We describe areas to be audited, tools to use, develop working papers. The comprehensive assessment is a new approach within the modern administrative culture is to implement, use and develop methods and techniques that objectively reflect the real level of the administration and the situation of the company. Many jobs, methods, techniques and procedures can be found in books and manuals for making the diagnosis of problems and their causes. Do not ignore this development and derived from a horizontal and vertical integration has emerged in the field of audit management audit, although some practical applications in Cuban conditions. The work presented meets vital to the country’s economy: tourism, agriculture and management audits. Founded, G100, CEO Academy and Chairman Academy; The tourist industry in recent banks years has presented a rapid development. Agriculture in turn, requires strong development to meet the needs of our population. Is imposed on the pair of the foregoing a qualitative leap in the control, which would achieve the desired goals with the required quality. global The banking analysis performed give grounds to assert that this new quality has not yet been achieved in their desired stage, it is clear that this face a problem: Lack of comprehensive control over the subject of executive direction. commercial Was made for both an investigation into the current control system which is used in order to study this work. Research carried out company over the last 6 years in the tourism sector entities and allow farm identified as one of the main causes, lack of management audit as an element of self that enables an accurate diagnosis, timely and systematic of the entity as a whole. Clearly describe the barriers faced by this activity and apply today a guide for management audits activities associated with tourism and agriculture for its high incidence in equity the country. Is that the goal of this work is scope trading management audit as an integrator of control and continuous diagnostics. It is assumed that design and implement a management audit grotto in the aforementioned activities will allow: raise wholesale the control of human resources, financial, material on sustainable companies development. Promote progress toward the goals of these vital sectors in the development ofthe group population. Encourage senior management to devote their time to tasks which by their nature are delegated. Promote the development of performance audits in our society. To carry out the implementation of this hypothesis were carried out various tasks including the main ones were: Evaluation of present situation of this type loans of audit in the territory.