Forensic auditing emerges as a discipline that combines techniques to prevent and detect possible fraud, it is a fundamental tool to ensure transparency and accountability in the government sector, for this reason, in January 2015, la Contraloría General de la República de Panamá, in its role to monitor, regulate and control public funds, created the Directorate of Investigations and Forensic Auditing (DIAF) by Decree Number 072-15 Leg of 12, to address high-profile cases and provide more expeditious response to the public, in order to provide specialized technical services in forensic auditing, This said, our essay aims to provide the necessary information on the impact that forensic auditing has on the government sector and indicate the specific skills and qualifications necessary for them to carry out their functions effectively, where positions of responsibility must be exercised with integrity and for the benefit of the citizenry. Ultimately, this essay aims to shed light on the vital contributions of forensic auditing as an essential instrument of justice, maintaining public trust, transparency and fostering good governance
