La importancia jurídica de la firma electrónica en los informes de auditoría de la Contraloría General del Estado.

Abstract

In Ecuadorian legislation, the legal validity of the electronic signature and the digital documents that contain it is recognized because the signature translates into the authorship, consent and acceptance granted by a person to grant legal effects to their actions. Therefore, the State Comptroller General must comply with the subscription of the digital signature in the approved audit reports.The approved audit reports published on the website of the State Comptroller General's Office still have a handwritten signature and not a digital signature, since they contain assurances for the subscription of the documents, an administrative act that collaborates with the agility of the processes by the speed of signing documents with electronic signature.Therefore, the implementation of the electronic signature in the approved audit reports strengthens transparency and trust in public management, complying with the regulations established for this purpose for the subscription of the documents generated by the control entity.