Compliance and the Compliance Culture as Mechanisms to Prevent Corruption
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Abstract
Compliance refers to adhering to legal and ethical standards within an organization, aiming to prevent violations, including internal sanctions. It originated in the U.S. in the 20th century and became prominent in the business context after corruption scandals, with programs designed to ensure companies comply with laws. These programs are divided into specific areas such as tax compliance or criminal compliance and must be tailored to the specific needs of each company, avoiding "paper compliance", which refers to superficial programs with no real impact.
In addition to implementing programs, companies must foster a culture of compliance, where all employees adopt an ethical mindset, prioritizing regulatory compliance out of conviction. This culture also enhances corporate reputation, contributing to an image of an integrity-driven company. In Ecuador, the Comprehensive Organic Penal Code (COIP) has integrated compliance as a mitigating factor for criminal responsibility for legal entities, with requirements such as risk identification and internal controls. The fight against corruption, especially in the private sector, can be strengthened through the effective implementation of these programs, although their application in the public sector presents challenges, such as the lack of incentives to adopt this practice.
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Estefany Johana Alvear-Tobar, Universidad Internacional SEK - Ecuador
Lawyer with over a decade of experience in Criminal Law and Compliance, currently a partner at García Falconí & Associates Law Firm, where she leads the representation in criminal cases. Additionally, she serves as Coordinator of Postgraduate Programs and as a lecturer in Criminal Law and Compliance at Universidad Internacional SEK. She is the General Manager of ABCD Compliance Ecuador, where she develops and implements compliance programs and crime prevention strategies. She is the author of books and articles specializing in Criminal Law, Criminal Policy, and Compliance, with notable academic publications. She is currently pursuing a PhD at the University of Murcia, holds a Master's degree in Criminology and Security from the University of Granada, and has specializations in Litigation Techniques as well as in Compliance and Anti-Corruption. Her extensive professional experience and solid academic background position her as a comprehensive expert in her fields of practice.
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