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The University of Panama offers the Bachelor's Degree in Accounting and the Bachelor's Degree in Accounting and Auditing, for which once the courses and other requirements of the degree have been completed, the student is offered as one of the graduation alternatives, to carry out a professional internship, which has as a requirement the presentation of a report. Currently, it is reviewed by the professor supervising the internship and the university authorities. This essay aims to propose that these reports also be previously reviewed by the Accounting and Auditing companies or firms in which the students have carried out said professional internship. Through the expository argumentative methodology based on accounting literature and experience in the supervision of professional internships, it is concluded that these professional internship reports be previously reviewed by the companies or firms, in order to prevent students from mentioning activities that they did not carry out or to disclose confidential information of the company or its clients.
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