Exploratory research, descriptive with a qualitative approach, with the aim of analyzing the ways in which accounting expertise can determine responsibilities and the need for knowledge and training on this subject. The study subjects correspond to 50 students of III, IV and V year students of the Accounting Degree within the Faculty of Business Administration and Accounting of the Regional University Center of Veraguas. The data collection instrument used was the questionnaire that responds to the fundamental axes: accounting expertise, civil liability and cash accounting management. The results show that 80% of those surveyed know the importance of internal control, 74% agree that the most effective method of controlling cash in the bank is through monthly bank reconciliation, only 50% are aware of malpractice in the treatment of cash and 95% indicate that they have not received information on the accounting expertise. It is concluded that training regarding accounting expertise is necessary, the results reflect that there is no subject within the study plan that addresses the subject and explains the aspects that it entails, being a practice that every day becomes important in the academic development of a public accountant in Panama.
Training students in this discipline is essential so that they can professionally perform their duties correctly, impartially, and objectively.
