Forest Ecosystem Services (FES) have the potential to become valuable mechanisms that generate new income to contribute to sustainable development. This potential will gradually materialize as the markets for these services mature, since it is becoming increasingly urgent to mitigate the harmful effects caused by the indiscriminate actions of mankind on the environment. To this end, in the first instance, it deals with some basic concepts related to auditing, its phases and its importance, followed by the main concepts related to environmental economics and ecosystemic services. A methodological proposal for auditing the management of these services in the Agroforestry Enterprise of Pinar del R?o is carried out based on the different tools provided by auditing and the laws in force on the subject.