Abstract

MEJIA GARCES, Rodney Eduardo. Corporate legal audit in the inspection in the Republic of Ecuador. e-Rev. Multidiscip. Saber [online]. 2023, vol.1, e-RMS01072023.  Epub Aug 28, 2023. ISSN 2960-2467.  https://doi.org/10.61286/e-rms.v1i.9.

This work, drawing from the original reference of Compliance Programmes from the theoretical doctrinal analysis of comparative law, allows us to propose a corporate legal audit for public companies in Ecuador. The development of this study aims to traverse foreign doctrine, legislation, and jurisprudence in terms of the commission of crimes resulting from mercantile business, which are escalating due to the dynamics of globalization and the internet. In relation to this, reference is made to global transformations and the emergence of new criminal behaviors, as well as a rigid and outdated punitive power of the Ecuadorian state in the face of new phenomena. Utilizing techniques such as questionnaires, document analysis, and interviews, criminal acts within corporations are examined, always seeking their resolution and eradication.

Keywords : legal control; criminal liability of legal entities; public corporations; legal audit; and Compliance Programmes.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )