The Performance Audit seeks to provide information, analysis or perspectives, and recommendations for improvement. In Peru, the performance audit in public institutions is an examination of the effectiveness, efficiency, economy and quality in the production and delivery of public goods and services. This investigation has the objective of evaluating the impact that the performance audits carried out by the Supreme Audit Institution of Peru have had on the management of companies. The sample was of the probabilistic type and was finally made up of 12 public companies framed in Lima that have received performance audits in the last 5 years. It is verified that the execution of performance audits in public companies in Peru conditions an improvement of their performance indicators. It is assumed that the performance indicators of public administration companies improve after the execution of audits, with changes between the measurements made before and after the execution, with a statistically significant impact. For the observed indicators, a statistically significant impact was found, enhancing the improvement of the aspects associated with each of them, except for the efficiency and economy indicators.