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@article{Berbey_Valencia Alderete_González George_2019, title={Incidencia del control previo en el componente de actividades de monitoreo de las empresas públicas en Panamá: su relación con la contabilidad financiera y la auditoría}, volume={2}, url={https://www.revistas.up.ac.pa/index.php/faeco_sapiens/article/view/591}, abstractNote={<p>El Control Previo que ejerce la Contraloría General de la República sobre los actos de manejo de fondos y bienes de las empresas públicas en Panamá, al igual que el componente de Control Interno denominado actividades de monitoreo, son aspectos técnicos que están relacionados con la Contabilidad Financiera y la Auditoría. No obstante, en el ámbito académico de la Contabilidad Financiera y la Auditoría, se adolece de investigaciones orientadas a corroborar si el control previo incide positivamente en el cumplimiento y mejora de las actividades de monitoreo de las empresas públicas. Es por lo anterior, que presentamos los resultados de una investigación que realizamos sobre esta temática en las empresas públicas en Panamá. De igual forma, se hace un breve análisis sobre la relación del Control Previo y las actividades de monitoreo con la Contabilidad Financiera y la Auditoría. Palabras clave: Control Previo, Control Interno, Actividades de Monitoreo, Contabilidad Financiera, Auditoría.</p>}, number={1}, journal={Revista FAECO Sapiens}, author={Berbey, Eric Alberto and Valencia Alderete, María Félix and González George, Anayansi}, year={2019}, month={ene.}, pages={19–36} }