The public companies of Panama are categorized into public interest companies that follow government regulations and private interest companies that are managed with the laws and regulations of private companies such as the labor code, both types of entities maintains internal control systems based on the COSO report and its acts of management of funds and State assets are supervised by the General Comptroller of the Republic, as guarantors through the prior control of the correct management of the resources that are entrusted to these companies. Due to this, there is the perception that the prior control affects the compliance and improvement of the internal control, therefore this investigation, which was carried out through a survey applied to administration and finance executives and audit personnel of these companies, seeks to determine if the prior control has a greater impact on internal control of public companies that are governed by state provisions, or if, such control has a greater impact on the internal control of public companies that apply by the rules of private law.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
