The present investigation, about “THE COMPETENCE AND JURISDICTION, OF COURT AUDITORS IN THEIR ROLE AGAINST CORRUPTION”, has as objective to disclosed and bring the historical evolution, from the Political Constitution, laws, that have regulated with the objective of penalize public officials or private individuals, committing irregularities by taking funds away from the public treasure, moveable and immoveable assets, equipment, devices and other services propriety of the State.

Beginning from the Colonial Age, after “The federal state of Panama”, February 27 of 1855”, till the political Constitution of 1904 and 1972. The same way we analyze the Court Auditors, to the Public Prosecutor of General Accounts, with the faculties conferred upon the Law 67 of 2008,

November 14 of 2008. That develop the, Court Auditors Jurisdiction, with the competence to combat against corruption.

Ending up with the recompilation of jurisprudence, about the Competence and Jurisdiction of the Court Auditors, from the Third Chambered of Contentious-Administrative and Labor matter, of the Supreme Court of Justice