Audit Management becomes today a vital element for management, allowing managers to know how well resolved the economic, 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 the structural and functional characteristics of the object of study, so that its implementation requires a guide to suit prevailing conditions and, without limiting the auditor’s independence and creativity, enables him to achieve a systematic and order that makes you the best results in the shortest possible time. Inside the Cuban Economy, agriculture and tourism have to play a crucial role and hence they 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 management audit and design in terms of guidance in these priority sectors. For its better development in designing a website very easy access. All the above leads to present in this paper a summary of investigations carried out and that shows the opinion of the author, after lengthy investigation of the barriers now facing the management audit has been mainly distinguished accommodations, transportation for tourism and agriculture in the territory where it has a guide already applied for implementing the performance audit in these places, from the characteristics of management in each entity. We describe areas to be audited, tools to use, develop working papers. A comprehensive evaluation 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 government 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 auditing the performance audit, yet little applied practically in Cuban conditions. The work presented meets vital to the economy: Tourism, Agriculture and Management Audit. The tourist industry in recent 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. The analysis performed give grounds to assert that this new quality has not yet been achieved in their desired stage, it is clear that we are faced with a problem: Lack of comprehensive control over the subject of executive management. It therefore made an investigation into the current control system which is used in order to study this work. Research carried out over the last 6 years in the tourism sector entities and agricultural focus attention as a major cause, the absence of the 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 today and implement guidelines for the management audit activities linked to tourism and agriculture for its high incidence in the country. Is that the goal of this work is scope performance 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: Fully raise the control of human, financial, materials in sustainable development. Promote progress toward the goals of these vital sectors in the development of the population. Encourage senior management to devote their time to tasks which by their nature are delegated. Promote the development of management audit in our society. To carry out the implementation of this hypothesis were carried out various tasks including the main ones were: Assessing the current situation of this type of audit in the territory.