Los desafíos de implementar un canal de denuncias como estrategia del compliance en Ecuador.

Abstract

This titling work aims to determine the challenges of implementing a reporting channel as a compliance strategy in Ecuador. To this end, the origin of Compliance and the figure of the reporting channel were investigated, in order to identify central aspects that were not regulated in the Ecuadorian legal system. The key elements of the reporting channel were then identified, taking into account their relationship with the rights and obligations of those involved and with the technicalities inherent in its application; and, later, each element was developed by contrasting it with the existing norms, to determine what limitations Ecuadorian legislation presents for the implementation of the reporting channel. It is concluded that there are aspects that must be considered by Ecuadorian regulations, to make the reporting channel an effective tool for Compliance.