El compliance en Ecuador : los desafíos al implementar una cultura de prevención.

Abstract

Corruption scandals and criminal activities in the private sector have always been present in the world and in our country. International organizations have constantly fought against it, a fact that has led to the granting of criminal liability to legal entities. As a result of this, compliance programs have been created, which serve as a tool to facilitate the monitoring and control of all members of the company. The existence of regulatory compliance programs was formally taken into account as an attenuating circumstance of criminal liability in the Ecuadorian legislation within the Organic Reformatory Law of the Ecuadorian Penal Code on Anticorruption published in 2021. Notwithstanding this, this paper will consider the challenges arising from the incorporation of this institution in our legislation, due to the reality of Ecuadorian companies and the lack of regulation and delimitation that exists in the current legislation.