The role of the compliance officer and integrity programs in organizations
DOI:
https://doi.org/10.24215/26185474e009Keywords:
Compliance, integrity, self-assessment programsAbstract
This article aims at reviewing the results of a survey carried out in the second semester of 2019 as part of the Strategic Development Project (PDE) of the University of Buenos Aires PDE_9_2019 “Corruption, business fraud and compliance systems in organizations”.
The questions are addressed to internal participants, regardless of their role within the organization. The purpose of this survey is to determine the importance attached to compliance systems by organizations.
Seventy answers were considered. Although the results are not categorical, we can observe that the Compliance figure holds an adequate hierarchical position, which should provide it with independence and resources within the structure. However, further progress needs to be made in relation to training and education on key elements of the integrity program, considered necessary under the terms of Law No. 27,401.
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Asociación Argentina de Etica y Compliance (2017). Libro Blanco sobre la función de Compliance. Buenos Aires.
D´ONOFRIO P. (2018 SET. Nro.9). La figura de los sistemas de cumplimiento en la nueva ley de responsabilidad penal de las personas jurídicas. Enfoques, 95-109.
Decreto Nacional 277 (6 de Abril de 2018). http://www.saij.gob.ar/277-nacional-reglamentacion-ley-27401-dn20180000277-2018-04-05/123456789-0abc-772-0000-8102soterced?utm_source=newsletter-semanal&utm_medium=email&utm_term=semanal&utm_campaign=decreto-nacional.
DURRIEU & SACCANI (2018 Mayo). Compliance, Anticorrupción y Responsabilidad Penal de las personas jurídicas. Obtenido de https://www.thomsonreuters.com.ar/content/dam/openweb/documents/pdf/arg/white-paper/supl_compliance_y_resp_penal_emp_15_mayo.pdf
Ley 27.401 (2017). INFOLEG. Obtenido de http://servicios.infoleg.gob.ar/infolegInternet/anexos/295000-299999/296846/norma.htm
SACCANI R. MORALES OLIVER G. (2018). Tratado de Compliance. CABA: LA LEY.
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