El control previo y posterior de la Contraloría General de la República, como cuarta línea de defensa en la evaluación de la gestión de riesgos de las empresas públicas en Panamá.

Due to the complexity of the public companies, the Management, as well as the Financial Accountants and Auditors, among other managers, should seek mechanisms that promote the control and evaluation of their risks, in order to optimize the operations of the company. In this sense, the model of the three lines of defense proposed by the Institute of Internal Auditors, adapts to all types of organization and at the same time, is flexible, constituting an alternative that improves communication between the managers of the controls, those who must fulfill them and those who must supervise them. The purpose of this article is to explain the role of the General Comptroller of the Republic of Panama in the model of the three lines of defense, through the study of the Three Lines of Defense model and articles related to the topic. As an external and independent regulator that exercises both Prior and Subsequent Control on the management of funds and assets of public companies, it reinforces the monitoring, supervision and compliance of laws, accounting standards, control policies and risk management that must be followed by different governmental entities, for a correct management of public funds and assets.