Problemática del gobierno corporativo: una mirada crítica a la ausencia de controles internos

Abstract

This work analyzes the issue of corporate governance in companies, emphasizing the lack of mandatory internal controls and how this affects transparency, accountability, and the protection of shareholders' interests in companies. It focuses on the legal loopholes that exist in the Ecuadorian legislation and how certain norms can be improved to regulate corporations. In addition, it discusses how control organs are not independent and are in control of companies that are family-owned, causing risks to investors and benefiting only the owners, but not the company. Finally, the dissertation proposes controls and supervision to complement the regulations based on shareholders and thresholds that should be established, without changing the law and adapting the regulations so that there is proper corporate governance, with fairness, transparency, and efficiency for our country.