Publication: El Delito Contable y la necesidad de implementar Programas de Cumplimiento Penal en la empresa para evitar su comisión
Authors
Rayón Ballesteros, María Concepción ; Santos Jaén, José Manuel
item.page.secondaryauthor
item.page.director
Publisher
publication.page.editor
publication.page.department
DOI
item.page.type
info:eu-repo/semantics/article
Description
©2021. This manuscript version is made available under the CC-BY-NC-SA 4.0 license http://creativecommons.org/licenses/by-nc-sa/4.0/
This document is the Published, version of a Published Work that appeared in final form in Anuario Jurídico y Económico Escurialense.
Abstract
En este artículo se analiza el delito contable y la necesidad de
implementar en las empresas sistemas de vigilancia y control para evitar la
comisión de ese delito en su seno. Se hace referencia a los tres aspectos más
relevantes a considerar: la implantación de un plan de cumplimiento penal o
Compliance Program, la designación del Oficial de Cumplimiento o Compliance
Officer y la instauración de un Canal de Denuncias o Whistleblowing Channel.
This article analyzes accounting crime and the need to implement surveillance and control systems in companies to prevent the commission of this crime within them. It refers to the three most relevant aspects to be considered: the implementation of a Criminal Compliance Program, the appointment of the Compliance Officer and the establishment of a Whistleblowing Channel.
This article analyzes accounting crime and the need to implement surveillance and control systems in companies to prevent the commission of this crime within them. It refers to the three most relevant aspects to be considered: the implementation of a Criminal Compliance Program, the appointment of the Compliance Officer and the establishment of a Whistleblowing Channel.
publication.page.subject
Canal de Denuncias , Delito contable , Información asimétrica contable , Información financiera , Oficial de Cumplimiento , Programa de Cumplimiento Penal , Whistleblowing Channel , Accounting crime , Assymetric accounting information financial information , Compliance Officer , Criminal Compliance Program
Citation
Anuario Jurídico y Económico Escurialense, LIV (2021) 95-118
item.page.embargo
Collections
Ir a Estadísticas
Este ítem está sujeto a una licencia Creative Commons. http://creativecommons.org/licenses/by-nc-sa/4.0/