Auditoría de cumplimiento normativo del Sistema de Gestión Anticorrupción del área de cumplimiento normativo de una empresa de seguros, 2018

Abstract

As part of the 2018 annual plan of the Internal Audit area, the functions of the Regulatory Compliance area and the implementation of the Anticorruption Management System detailed in Law No. 30424, the law that regulates the administrative liability of legal persons (denomination modified by Law No. 30835) were audited. Precisely this audit was motivated by the recent enforcement of law 30424 which started on 01/01/2018. Within the audit activities, we started with interviews with the Regulatory Compliance Officer and his work team, then we reviewed that the internal regulations are in accordance with the external regulations. We reviewed the follow-up performed by the Regulatory Compliance area on the implementation of new regulations and the adaptation to changes in the mandatory regulations. The autonomy and independence of the Regulatory Compliance Officer was analyzed and finally, the dissemination and training on the Regulatory Compliance program and the Anticorruption Management System was reviewed. As a result, an audit report was issued containing observations, recommendations and action plans that were coordinated with the head of the Regulatory Compliance area.