The central objective of the research is to provide small and medium-sized companies with an internal control system that allows them to prevent future risks. It is intended to guide entrepreneurs to make decisions in the administrative, economic and financial process, with strategies and procedures in the short and long term. To achieve the previously described, information will be taken both at the primary and secondary levels. It is important to note that the primary data will be collected directly by the entrepreneurs of the Companies of the City of Panama, and the secondary data will be taken from the books, magazine articles, among others. For this purpose, a series of interviews will be carried out with those in charge of various institutions, for example: PYMES, Comptroller General of the Republic of Panama, Panama Emprende, General Directorate of Income, among others. With this study we intend to achieve a future vision of the business reality of PYMES and we hope that our effort will serve any person interested in the subject and reflect the academic excellence acquired in society and the University of Panama, since this work provides a Support tool for PYMES. Hence the importance of this article that the implementation and proper monitoring of internal control alerts managers or managers of PYMES in economic crimes.