Ecuador: Como imán de ingresos

Last Updated: 12 October 2018
Article by Esteban Vivero
Most Read Contributor in Ecuador, September 2018

En el Ecuador, desde la vigencia del Código Orgánico Integral Penal (COIP), el 10 de febrero de 2014, se consagró la Responsabilidad Penal de las Personas Jurídicas, la cual se genera entre otros por: "los delitos cometidos para beneficio propio o de sus asociados, por la acción u omisión de quienes ejercen su propiedad o control, sus órganos de gobierno o administración, apoderadas o apoderados, mandatarias o mandatarios, representantes legales o convencionales, agentes, operadoras u operadores, factores, delegadas o delegados, terceros que contractualmente o no, se inmiscuyen en una actividad de gestión, ejecutivos principales o quienes cumplan actividades de administración, dirección y supervisión y, en general, por quienes actúen bajo órdenes o instrucciones de las personas naturales citadas".1

Es decir, estamos ante un delito de acción u omisión generado por incumplimiento de los deberes de dirección y supervisión por parte de los actores enlistados en el citado artículo del COIP, los cuales, o no cuentan con un modelo adecuado o eficaz de control, o simplemente tienen un desconocimiento del marco normativo que los engloba, por lo cual el mayor riesgo es evidentemente la responsabilidad penal que puede conllevar tal incumplimiento, a consecuencia de la falta de una cultura operacional de Compliance dentro de su empresa.

Este incumplimiento por parte de la persona jurídica resulta de la falta de un modelo de gestión adecuado que contribuya a mitigar el riesgo y establecer procesos internos que ejerzan, por si solos, estándares y prácticas adecuadas para cada sector de la economía. Es importante y necesario tener en cuenta que las compañías actualmente están amenazadas por factores internos que, si bien pueden ser corregidos desde el interior de la organización, a su vez tienen factores externos que las exponen, como los medios tecnológicos de pago, la globalización de los negocios, la corrupción mundial, la especialización delictiva, entre otros, que sin una homogenización interna y capacitación de su personal es difícil o casi imposible detectar y atacarla a tiempo, con el objetivo de que la compañía no se encuentre involucrada, sino que perdure en el tiempo, como una compañía de prestigio.

Ahora bien, ¿Qué es el Compliance y una política Anti-Corrupción dentro de una empresa? En pocas palabras, es un sistema que permite a las empresas, a sus empleados y a sus socios de negocio que conozcan y entiendan las leyes, regulaciones, estándares y prácticas voluntarias aceptadas, para mitigar o prevenir riesgos de corrupción, lavado de activos, tráfico de influencias, y otras prácticas prohibidas que pueden afectar la imagen, prestigio y existencia de la persona jurídica. En términos sencillos, el Compliance es el cumplimiento normativo mediante estándares y prácticas implementadas en los ejes fundamentales de una compañía, sin tener que recurrir a la ley, ya que los procesos están enmarcadas dentro del marco de legalidad. El objetivo primordial del Compliance es establecer mecanismos que faciliten detectar los problemas o amenazas internas y externas que puede tener la persona jurídica, y, una vez detectados, saber cómo combatirlos, disminuir su probabilidad y afrontarlo con un personal capacitado y dispuesto a hacerlo.

De acuerdo a expertos en la materia, lo recomendable para una adecuada práctica de Compliance es: "realizar una aproximación basada en el riesgo ("RiskBasedApproach" –RBA-) la cual implica asignar más recursos a prevenir y detectar los riesgos que en mayor medida exponen a la organización. Esta filosofía afecta indudablemente al modelo de Compliance que, lógicamente, deberá proyectarse sobre los riesgos de incumplimiento según su importancia. La consecuencia lógica de ello es el aumento de las actividades de supervisión y control con potencialidad de desencadenar incumplimientos de mayor severidad."2

Para lograr este objetivo se debe realizar una evaluación de riesgo o "riskassessment", el cual se establece mediante la magnitud de la pérdida o daño posible y la probabilidad de que dicha perdida o daño llegue a ocurrir.

En muchas ocasiones se dice que establecer un sistema de Compliance es costoso para las personas jurídicas; sin embargo, se debe aclarar que al implementar este tipo de programas con una política Anti-Corrupción conjunta, se logra que las empresas obtengan distintos tipos de beneficios ya que evita el fraude, el abuso, la discriminación, los gastos excesivos o innecesarios, combate la corrupción, asigna responsabilidad al personal interno, compromete a sus trabajadores, estandariza a sus partes relacionadas o socios comerciales, contribuye con su reconocimiento global, protege la reputación e imagen de la persona jurídica y por ende a sus accionistas, gerentes y empleados. Es importante establecer, además, que un modelo robusto de Compliance puede llegar a ser un atenuante en el caso de un proceso judicial donde se vea envuelta la persona jurídica. Por lo cual, sin duda alguna, si bien tener un sistema de Compliance a la vista de los financieros será un gasto que la empresa deberá incurrir, los beneficios y logros alcanzados darán a la compañía la seguridad de que está realizando las cosas de forma correcta y adecuada y, de que podrá perdurar en el tiempo como una empresa de prestigio y segura para sus partes relacionadas.

Es importante hacer énfasis en que, si bien con un sistema de Compliance se puede conseguir los resultados antes mencionado, el atractivo más grande que brinda un sistema robusto de Compliance, es que éste pone a las compañías un paso más adelante de sus competidores, ya que cuenta con un reconocimiento de seriedad que interesa a muchas corporaciones nacionales e internacionales, que buscan transparencia en procesos, reconocimiento de sus socios de negocio y por supuesto que se respete la ley en los países donde se ven envueltos sus negocios. Por lo cual, podemos asegurar que tener un sistema de Compliance es una inversión que puede ahorrar mucho dinero a la compañía y que por otro lado asegura que sus socios de negocio lo califiquen como una empresa seria con la cual trabajar y hacer negocios, es ahí donde se vuelve una compañía interesante y por ende un imán de negocios serios y que perduren en el tiempo, dando a la compañía un crecimiento constante que se verá reflejado en sus ganancias.

Footnotes

1 Código Orgánico Integral Penal, Registro Oficial Suplemento No. 180, Art. 49.

2 KPMG, Aproximación Basada en el Riesgo y Cuestiones Organizativas, 2016.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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