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In order to analyze the ethical profile in the forensic audit function and its influence on the support of evidence in the public finances of Panama, it was established that the investigations were under a non-experimental design, applying the mixed approach as an analysis technique. The results revealed that the current code of ethics is considered a robust regulation to maintain the ethical profile; However, immediate action needs to be taken on the lack of values resulting from this unfavorable generation of values within the family. In response to this, the importance of receiving constant updates regarding ethics is expressed to strengthen the ethical profile of the Panamanian forensic auditor, concluding that it plays a predominant role in reducing the possibility of incurring irregularities in the performance of the work of the Panamanian forensic auditor. The application, supervision and constant review of the code of ethics plays a role because this would strengthen not only its ethical profile but also the certainty in credibility given the support of evidence in the public finances of Panama.
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