This Research was developed under the objective of evaluating Internal Control as a Fundamental Instrument for Sizing Financial Management and its Alternatives for Improvements in the Government Sector. For this, a quantitative methodology was used where the collection of information was required, through a structured survey, of the collaborators who work within the public entities of Panama City.
This research arises from the need to provide public entities with a strategic means that contributes to the effective development of organizational planning, thereby allowing to outline each factor that possibly influences so that the company can optimize its functions. On the other hand, it is of great relevance to note that the Internal Control System that will be evaluated will be strengthened so that the ministries have another tool that allows them to develop their planning taking into account the factors that constitute it, depending on the functions performed by each employee relying on the final result of the investigation.