A statutory auditor is an important part of an organization as an instrument that inspects, monitors and controls based on the statutes and laws that govern it, in the same way giving public faith in which they are complying with the provisions of the legal framework of the country. The statutory auditor, as a fundamental function, must meet certain requirements in which one of the most important is to be certified as a public accountant, be familiar with international financial reporting standards (IFRS) and be certified with experience in statutory auditing, based on To the foregoing, the shareholder's meeting will be sent to announce the appointment and the linking of the aforementioned fiscal auditor according to article 204 of the commercial code. The statutory auditor must apply the reasonableness of the financial statements, validate reports, give consistent or assertive concepts and must give consistent and analytical observations to promote the proper functioning of the situation of said institution.