El control previo de la contraloría general de la república: claridad o ambiguedad en la normativa fiscal sobre sus responsabilidades

This article aims to reflect, if they are clear or on the contrary are ambiguous, some of the regulations that are applied in the audit of public resources through the Prior Control exercised by the Comptroller General of the Republic, as an independent state agency and of external control of the acts of management of funds and assets of the Panamanian public sector. It starts with the introduction and review of some of the literature, related to the Prior Control and Accounting and concludes with the presentation and analysis of some cases in which there has been conflict of interpretation between the Comptrollers General of the Republic and the jurisdictional courts that have known of the objections stated by the Comptroller General, in order to conclude whether the regulations are clear or otherwise ambiguous, and if the latter is so, recommendations would be made.