Importancia de la figura del comisariato como fiscalizador interno de las sociedades mercantiles

Abstract

This research work entitled "Importance of the Figure of the Commissioner as Internal Auditor of Commercial Companies" allows to know the meaning and scope of this legal figure in direct relationship with the constitutional and corporate regulations. The research objectives are to recover the figure of the commissioner as the main internal auditor of the commercial company and the adequate benefits that are achieved through the exercise of their functions, to propose a model of statute or regulation regarding the figure of internal control, raise awareness in society about what this figure entails and the explanation of the forms of control existing in our legislation. The object of study and field of action of this research is framed in the analysis of the legal figure of internal control of commercial companies, especially in the reforms carried out on December 10, 2020 and which were published in the Third Supplement of the Official Registry No. 347. The methods used were inductive, deductive, historical, analytical, exploratory and comparative; the techniques used were the survey and the interview. The results and conclusions obtained from this investigation were that the legal figure of the commissioner, as an internal control body of the commercial company, has been discredited, and that the legislator converted this legal figure only as an option for companies; However, the contribution made by the commissioner to the control and surveillance of social operations can prevent corruption problems within companies.