Does the report system even work? False reports?

Long story short. During season 1 and early season 2 there were rampant amounts of cheaters, so I took a break from the game. Now that the game has a steady player-base and it looks like the cheaters moved onto another game, I returned back during the iron crown event and every time I get a good game (4-7 kills) there's always someone that seems to spectate me the entire game or for like a minute or two (assuming they're reporting me). I am a PC player btw and how does the report system even work for bans? I play a lot of games that utilize EAC / BattlEye and even spent a good amount of money on this game so it would be dumb for me cheat. There is literally nothing on my computer aside from game launchers (battlenet, steam, origin, etc).

Also I have a lifetime K/D of 1.5, avg damage of 450 and highest damage done was 1800 if that matters.

TLDR; Does the report system work even if you are a legit player and people falsely report you?

Gamer

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