Marian Lora Márquez. Consultora Compliance.
La eficacia es uno de los requisitos indispensables que tanto el artículo 31 bis del Código Penal como la Circular 1/2016 de la Fiscalía General del Estado, exigen de los programas de Compliance para lograr que la persona jurídica quede exenta de responsabilidad penal.
Para lograr dicha eficacia, una de las funciones del órgano de Compliance Penal es la determinación de objetivos, normalmente con carácter anual. La fijación de los mismos se encuentra íntimamente vinculada a otra de sus funciones principales como es el seguimiento, revisión y evaluación del sistema de gestión implantado en la empresa.
Por ello, una vez fijados los objetivos en la materia, el órgano de Compliance Penal debe determinar los indicadores que le permitan medir el grado de desempeño del sistema y su evolución. A estos indicadores se les ha venido denominando Key Compliance Indicators (KCI).
Los indicadores más habituales son los siguientes:
Ejemplo: Porcentaje de empleados que hayan recibido formación en materia de Compliance.
Ejemplo: Disminución de los incidentes a prevenir a consecuencia de la formación impartida a los empleados.
Ejemplos: Consultas reiteradas sobre una política concreta (indicadores predictivos basados en información interna); incidentes acaecidos en organizaciones similares (indicadores predictivos basados en información externa).
Ejemplo: Tiempo empleado en realizar planes de acción o acciones correctivas.
La utilización de los indicadores por primera vez nos proporcionará una imagen positiva o negativa de nuestro Sistema de Gestión de Compliance Penal en ese momento. No obstante, la utilización de los indicadores en periodos distintos nos permitirá hacer una comparación de los resultados obtenidos en cada periodo y poder así evaluar el desarrollo en el tiempo de las materias objeto de análisis.
El órgano de Compliance Penal hará una interpretación de los datos proporcionados por los indicadores, incluyendo las mejoras que deben llevarse a cabo y las decisiones a tomar para la consecución de los objetivos perseguidos por la organización. Los resultados, junto con la interpretación de los mismos realizada por el órgano de Compliance Penal, serán reportados al órgano de administración con el fin de poner en conocimiento del mismo el rendimiento del sistema de gestión.
Medir la evolución del Sistema de Gestión de Compliance Penal es importante tanto para probar la eficacia del mismo como también para mostrar una conducta diligente por parte del órgano de Compliance Penal.
Como dijo,el físico y matemático, William Thomson Kelvin:“Lo que no se define no se puede medir. Lo que no se mide, no se puede mejorar. Lo que no se mejora, se degrada siempre“. Esta frase, extrapolable al caso que nos ocupa, nos permite ser conscientes de la importancia que tiene el hecho de definirnuestros objetivos en materia de Compliance, medir su grado de desempeño para evaluar la eficacia de nuestro sistema de gestión y, en su caso, tomar las decisiones oportunas para reestablecer los objetivos perseguidos o determinar las mejoras a llevar a cabo para su consecución.
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