ESTUDIO SOBRE LA INCIDENCIA DEL CONTROL PREVIO EN LA EVALUACIÓN DE RIESGOS DE LAS EMPRESAS PÚBLICAS EN PANAMÁ: ANÁLISIS DE SU RELACIÓN CON LA CONTABILIDAD FINANCIERA Y AUDITORÍA

The component risk assessment of the COSO Internal Control model is related to Financial Accounting and Auditing, as well as the Prior Control exercised by the Office of the General Comptroller of the Republic on the management of funds and assets of public companies in Panama. To affirm the aforementioned, this research aimed at corroborating whether prior control has a positive impact on the compliance and improvement of the risk assessment of public companies. The concept of risk is examined and a risk assessment according to the COSO model and Financial Accounting. Also, an analysis of the relationship of the Prior Control and the Risk Assessment is presented with the Financial Accounting and the Audit.