EL PROGRAMA DE CUMPLIMIENTO (COMPLIANCE) COMO EXIMENTE DE RESPONSABILIDAD PENAL DE LA PERSONA JURÍDICA EN ECUADOR

Abstract

This research proposes the explicit incorporation into Ecuador's Comprehensive Organic Criminal Code (COIP) of an exemption or mitigating circumstance for corporate criminal liability based on the effective implementation of compliance programs. Through a comparative analysis of the Ecuadorian corporate criminal liability model and the experience and application of similar programs in other legal systems, particularly those of Spain and Chile, it is argued that current regulations lack sufficient incentives to promote a genuine culture of prevention within organizations. The research argues that a suitable compliance program, appropriate to the risk, properly implemented, and supervised, should have concrete legal effects, such as exempting entities from liability when a crime is committed by fraudulently circumventing controls, or at least mitigating the penalty when the system proves partially effective. The benefits of compliance in the early detection of irregularities, mitigation of legal consequences, and generation of evidentiary evidence are also highlighted. The proposed regulations seek to strengthen the prevention of economic crimes and corruption by aligning the COIP with international standards and promoting a modern criminal policy based on incentives for corporate self-regulation and due diligence with business ethics