We have been able to reach the Moon and we have even created artificial intelligences; however, five centuries later, we are still not sure what the khipu are. For ten years, Peruvian researcher Lydia Fossa has been unraveling the mysteries that the Inkas kept in these knots and reveals them in Khipu. Instrumento de gestión, memoria y poder This book includes four chapters where you will find the first traces of information about the khipu in the Spanish chronicles from 1527 to 1537, as well as its uses, functions, and value in the Inka and Spanish administrations. You will also discover many aspects, ranging from the relationship between the khipu and indigenous religion to the khipu as a code of codes; that is, a syncretic code. This research not only addresses one of the most important and fascinating Inca instruments, but also undertakes a mission with the same splendor and thoroughness that this instrument possesses. The aim of this publication is to be a reference for all those who want to know more about the Inca civilization.