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The main objective was to evaluate the function and level of the internal audit office in the organizational structure of the Ministry of Social Development of Panama to improve the control and transparency of management in this institution. The methodology included an exhaustive analysis of the current structure and operation of the internal audit office, the identification of its main limitations through surveys of key officials, and the formulation of recommendations based on international standards and best practices. Official documents, international standards and survey results were used to reveal a significant need for greater independence and resources for the internal audit office. Based on the above, it was concluded that elevating the internal audit unit to the advisory level ensures its independence and strengthens its capacity through adequate allocation of resources, training and technological improvements, which are important steps to guarantee transparent and efficient public management.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
