Chile – OECD Anti-Bribery Convention

Con fecha 20 de diciembre de 2018, AEChile fue invitada por el Ministerio de Relaciones Exteriores a participar a la entrega de los resultados de la fase 4 de la Anti-Bribery Convention de la OECD sobre Chile, sobre el tema específico de DETECTION OF THE FOREIGN BRIBERY OFFENCE.

En capitulo A.7. Detection through Accounting and Auditing, el Informe señala como comentario al final del capítulo un resumen de las conclusiones, que por estimarlo de vuestro interés, copiamos a continuación y relevamos en amarillo al final:

Commentary:

The lead examiners are concerned that Chile does not perceive the need to encourage external auditors to detect foreign bribery, even though external audits have yet to detect this offence. Without tangible measures in this direction, it is unlikely that external auditors will successfully detect foreign bribery while applying the auditing standards currently in force. This is all the more unlikely as fraud, by auditors’ own admission, is not the main focus of financial accounts audits.

The lead examiners are also concerned that only external auditors of closed corporations are required to report crime to the authorities, and those of listed companies and “special” companies are not. This loophole, identified in Phase 3, is a significant setback from Phase 2, when all external auditors were required to report. This shortcoming is all the more concerning because listed and “special” companies are more likely do business overseas and be exposed to the risk of foreign bribery.

Finally, the CMF’s supervision of external auditing firms is a positive step. Nevertheless, the lead examiners regret that Chile has not taken further steps to improve audit quality standards, including with regard to certification and independence.

For these reasons, the lead examiners reiterate Phase 3 Recommendation 8(b) and recommend that Chile (i) encourage external auditors to take greater account of the risks of foreign bribery in the companies that they audit; (ii) align the reporting obligations that apply to the external audit profession by requiring external audit firms to report crimes to competent authorities; (iii) ensure that auditors who report suspected wrongdoing reasonably and in good faith to competent authorities are protected from legal action; and (iv) improve audit quality standards, including with regard to certification and independence.

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El Informe completo de la OECD sobre Chile se encuentra en el siguiente link: https://www.oecd.org/daf/anti-bribery/chile-oecdanti-briberyconvention.htm

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