Marián Lora Márquez. Consultora Compliance.
El canal de denuncias es uno de los pilares fundamentales de un sistema de prevención de riesgos penales, ya que a través del mismo se materializa la obligación de informar que requiere el artículo 31 bis.5 4º del Código Penal al establecer que los modelos de organización y gestión “impondrán la obligación de informar de posibles riesgos e incumplimientos al organismo encargado de vigilar el funcionamiento y observancia del modelo de prevención”.Serán sujetos obligados tanto los miembros de la organización como terceros que tengan cualquier tipo de relación con la empresa (asesores, proveedores, colaboradores, etc.).
Como bien sabemos, el canal de denuncias habilitado a tales efectos debe estar precedido por la confidencialidad y el anonimato del denunciante y de los hechos denunciados.
Si bien es claro que es indispensable la existencia de un canal de denuncias para la comunicación de incumplimientos y/o irregularidades, y que el mismo debe respetar en todo caso la confidencialidad y el anonimato, puede surgir la duda de si debe ser un órgano interno de la organización el encargado de llevar a cabo la gestión del mimo o si, por el contrario, sería más conveniente encomendar su gestión a una tercera empresa.
La UNE 19601 (“Sistemas de gestión de compliance penal. Requisitos con orientación para su uso”) permite a la organización externalizar la tramitación de las comunicaciones mediante la contratación de una firma externa e independiente.
Por tanto, el órgano encargado de la gestión del canal de denuncias puede ser interno, externo o mixto. En este último caso, el órgano interno podría encargarse de la instrucción y el órgano externo de su resolución, o viceversa.
Entre otros, podemos mencionar como beneficios de externalizar el canal de denuncias los siguientes:
Por todo ello, la externalización del canal de denuncias genera más confianza para aquellos que quieran hacer uso del mismo, ofreciéndole mayor seguridad en cuanto no se tomará ningún tipo de represalias contra los denunciantes de buena fe.
Del mismo modo, la Fiscalía General del Estado, en su Circular 1/2016, recomienda la externalización del canal de denuncias al establecer que estos son más efectivos “cuando son gestionados por una empresa externa, que puede garantizar mayores niveles de independencia y confidencialidad”.
En conclusión, el canal de denuncias, independientemente del órgano encargado de su gestión, será uno de los medios más eficaces para demostrar que se cumple con el deber de control exigido por la norma, por lo que el órgano gestor tendrá que llevar un registro exhaustivo de la tramitación de las denuncias recibidas y sus correspondientes resoluciones.
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