The research addresses the importance of data protection of state-owned assets.  It is worth mentioning that, for developed countries, it is a key factor in safeguarding assets financed with public resources.  In this context, cybercrime to the information of such assets shows the urgency of integrating a robust model of data protection as a fundamental part of asset management.  The Office of the Comptroller General of the Republic of Panama, pursuant to Decree No. 220-2014-DMySC of July 25, 2014, published in the Official Gazette No.27646 of October 20, 2014, adopted the International Public Sector Accounting Standards (IPSAS) in the Republic of Panama.  Likewise, through Decree No.01-2017-DNMySC of January 3, 2017, approves the General Governmental Accounting Manual based on the International Public Sector Accounting Standards (IPSAS) - Version II, published in Official Gazette No.28,198-A of November 17, 2017. The implementation of IPSAS by public sector entities in Panama is a process that requires time, resources and commitment from all parties involved. Adaptability and cooperation are essential to ensure that the objectives of standardization in recording, transparency, accountability and good governance for the presentation of their financial statements are achieved, aligning with international best practices. According to the document Public Sector Institutions, Panama has 96 state institutions that manage assets. This study analyzed a representative sample of these institutions with the objective of evaluating a security framework to protect asset information. The results revealed that 66% of the institutions evaluated lack a comprehensive data protection plan for the management of their patrimonial assets.