The economic relations of Panama are very dynamic and accelerated, fast, all this leads to greater opportunities in the economic and business world and, therefore, an increase in the opportunities to commit illegalities, a situation that warrants confronting and curbing this phenomenon, In view of this problem, efforts are being made both by international organizations and by the internal policies of each State to create control mechanisms against this type of crime. All of this leads to an attack on the principles, values, morals and decency that must be attached to public institutions, to the State as a whole, that we must pay attention to the decency and decency in public management that is being overshadowed by Financial fraud in Panama. This supposes a revision of the meaning of fraud and financial crime, the relationship of situational historical references that within the Panamanian reality have meant the origin and evolution of realities of illicit movements of capital whose transcendence can justify the adoption and improvement of techniques of control and audit whose purpose could serve to generate levels of decency and decorum in public management.