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The study aimed to describe certified public accountants’ perceptions of five procedures related to the reasonableness and existence of accounts receivable and their perceived connection with financial fraud mitigation in commercial companies in Panama City during 2026. A quantitative approach, descriptive scope, and nonexperimental cross-sectional design were used. A census was conducted of the accessible population, consisting of 75 certified public accountants working in Panama City. Data were collected through a brief five-item closed-ended Likert questionnaire covering documentary review; reconciliations and external confirmations; aging and impairment analysis; segregation of duties; and the combined application of internal control and audit procedures. Data were processed in SPSS using absolute frequencies and percentages. The findings showed favorable perceptions of documentary review (82.7%), reconciliations and external confirmations (84.0%), aging and impairment analysis (77.3%), segregation of duties (80.0%), and coordination between internal control and auditing (81.4%). It is concluded that participants recognized the relevance of these procedures for strengthening the reliability of balances and reducing risks associated with fictitious, duplicate, or overstated records. Given the instrument’s brevity, the findings are limited to professional perceptions of the five indicators assessed and do not establish causality or measure an actual reduction in fraud.
