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The Forensic Auditing in the Republic of Panama has grown in both the public and private sectors. The General Comptroller of the Republic of Panama in 2015 created the National Department of Investigation and Forensic Auditing, who are in charge of detecting and preventing the possible occurrence of Fraud and Corruption that could come from public officials or management agents. However, due to how complex the State has become, the increase in its budget that is experienced every year and the lack of auditing staff, it is difficult to carry out the timely forensic auditing that citizens demand so much. Due to this problem, through this essay we recommend proposals so that independent Anti-Fraud Forensic Auditors can support government management. We divided the proposals into two steps: first, establish the form of payment for these professionals, which would consist of the Budget deduction of 0.01 to 1% for contractors who provides products, goods and services to the State. And the second step would be the system or mechanism for choosing the Anti-Fraud Forensic Auditors through a Consultative Council made up of personnel from the Comptroller General of the Republic of Panama and professional associations of Certified Public Accountants (CPA) at the national level. This in order to help carry out the forensic auditing necessary for the proper management of State assets and funds.
