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The research aims to describe accountability and citizen participation within the framework of the constitutional responsibility of the Comptroller General of the Republic of Panama. To this end, it is based on the Constitutional and Legal variables that allows to conceive the juridical criteria of the accountability to establish the model of accountability of the Superior Audit Entity of Panama, in addition, in the international agreements of citizen participation in the process of control of public assets. It is recognized as how the global health crisis helped implement accountability and oversight. These modalities, in the process of government
management, opened the door to the culture of correction in the management of State resources. Similarly, the specific guidelines that serve as a horizon for the accountability of economic and financial resources in COVID-19 are exposed , to conclude that accountability as a control mechanism is a model of good governance that shortens the gap between prior control and subsequent control. Citizen participation, the arm of oversight, minimized acts of corruption and ensured that resources reached those who really needed them.
