The General Comptroller of the Republic of Panama is an independent technical body, which executes the previous  control through the National Directorate of General Control (DFG) and subsequent control by the National Directorate of General Audit (DINAG). The DINAG must establish  through audit reports the findings and make recommendations to help improving or correcting irregularities or weaknesses found. By only presenting the  recommendations to the institutions is not enough.  It requires a tracking system  designed to show whether they recommendations are being implemented by the authorities in charge of state agencies. The article presents different conceptualizations of recommendations and monitoring, and intents to determine which of the two directorates is responsible for exercising previous or subsequent control on behalf of the General Comptroller of the Republic of Panama.