AVALIA SII: herramienta de Autoverificación y Valoración de la Implantación de los Sistemas Internos de Información (sector privado)

AVALIA·SII is a self-evaluation tool developed by the Autoridad Independiente en materia de corrupción de Castilla y León (AICCyL), the independent anti-corruption authority of the Castilla y León region (Spain) and an external reporting channel pursuant to Directive (EU) 2019/1937 and Law 2/2023 of 20 February, to evaluate the degree of implementation and functioning of Internal Information Systems (IIS), also known as internal reporting channels, in private sector entities, as required by Spanish Law 2/2023 of 20 February on the protection of persons who report regulatory infringements and the fight against corruption, which transposes EU Directive 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law (the EU Whistleblowing Directive). The tool consists of a structured verification checklist organised into thematic blocks covering the main legal requirements applicable to Internal Information Systems in the private sector: system design and implementation, material and subjective scope, external management, responsible officer, information management procedure, data protection, confidentiality, whistleblower protection, sharing arrangements, publication and dissemination, record-keeping, and monitoring. Each item includes the applicable legal reference, the possible responses and a scoring system that produces a final score on a scale of 0 to 10, with a colour-coded assessment scale ranging from excellent normative compliance to critical alert. The scoring methodology incorporates a variable maximum score depending on the characteristics of each entity, reflecting the conditional nature of certain legal obligations. Improvement items are scored in favour of the entity without increasing the maximum possible score, allowing entities that adopt best practices beyond the legal minimum to exceed the base score. The tool is available as both a PDF document and an Excel spreadsheet, which facilitates the self-evaluation process.