The internal audit of the biological asset area of the company Piscícola Nissi S.A.S del The fish farming sector serves as a support tool for the analysis and monitoring of assets biological processes in the production, harvest and collection processes, are the beginnings for the obtaining reliable information on agricultural accounting processes, in order to establish timely information in decision-making. The Piscícola Nissi S.A.S companies in the municipality of Montería are mainly dedicated to the I cultivate various species of fish native to the region, but these companies, which are located in our municipality is SMEs and on many occasions artisanal; for which they do not have a good management of their productive assets or biological assets that for these companies are dammed in fish of any kind.