The Controller is considered to be a corporate governance tool, in that it can help to reduce the informational asymmetry and conflicts of interest arising from agency problems between owners and managers of organisations by making information available to enable the entity to assess and verify the scope of its objectives. Transparency and accountability are basic pillars of both Corporate Governance and Controller. The Public Sector Committee (PSC) of the International Federation of Accountants (IFAC) developed a study on governance for the public context, taking into account that governance principles should be present in public entities reflected in four dimensions, two of which relate to monitoring and making available external reports of the International Federation of Accountants (IFAC) (2001). The main objective of this enquiry is to identify which information made available by the General Controller of the Union (CGU) on its electronic portal takes account of the type and content of IFAC’s recommendations on control and external reports, as dimensions of governance in the public sector. By means of a bibliographic and documentary inquiry, it was found that only the information relating to the budgetary and financial reports is based on the type and content recommended by IFAC. The investigation also revealed that information related to the government’s internal audit and annual accounts partially reflects the content recommended by IFAC.