Obligatoriedad de los comisarios en las sociedades capitales.

Abstract

The figure of the Commissioner in companies has evolved according to the needs of the time, in such a way that over time it has been improved. Currently in our country, we can have the presence of the Statutory Auditor in the companies, which by their nature need a person to perform the control and supervision of the acts of administration of such companies; however, at present the Ecuadorian legislation has evolved in such a way that it eliminated the mandatory nature of the Statutory Auditors in the companies, and it is at this point that this degree work will be developed. The statutory auditor is responsible for monitoring the operation of the company until the full execution of the line of business, informing the company's shareholders and legal representatives of matters inherent to the integral supervision of the company. The statutory auditors have a temporary character, they are freely removable and have unlimited right of supervision and inspection over all operations of the company, without dependence on the administrators and their work goes hand in hand with the interests of the company.