The Prior Control exercised by the Office of the Comptroller General of the Republic on the management of funds and assets of public companies in Panama, as well as the Internal Control component called Information and Communication, are technical aspects that are related to Financial Accounting and Auditing. However, in the academic field, research is lacking in these areas. It is for the above that an investigation is carried out with the objective of corroborating if the previous control has a positive impact on the compliance and improvement of the information and communication of the public companies, through the application of a questionnaire of 6 questions, using the aspects of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Similarly, with the results of the study, a brief analysis is made of the relationship between Prior Control and Information and Communication with Financial Accounting and Auditing.