A efetividade dos programas de compliance no Brasil: avaliação e documentos de comprovação

Abstract

Compliance programs have gained strength in recent years, especially in the national regulatory environment, as a result of the entry into force of national and brazilian states anti-corruption laws. Ethical and transparent business environments, aimed at curbing the practice of illegal activities, have become the rule and contribute to the development of a less corrupt society. This dissertation, which is part of the Graduate Program in Company and Business Law at the University of Vale do Rio dos Sinos – UNISINOS, has as it’s theme the effectiveness of compliance programs in Brazil. The objective of this research is to analyze the emergence of the compliance institute in the country, as well as it’s development and the application of anti-corruption legislation in the development of an effective program. For that, the legislation in force in Brazil, manuals of federal agencies, management evaluation tools, foreign legislation, among others, is analyzed. The problem that this research faces is how the country is evaluating the effectiveness of compliance in companies, as well as the documents needed to prove it. The result of the research with the study carried out indicated that the assessment of effectiveness in Brazil is purely documentary, and the organization must demonstrate how it structured your program through the pillars (commitment of senior management, risk assessment, code of ethics and policies, internal controls, training and communication, communication channels, internal investigations, due diligence and auditing and monitoring), as well as other essential elements (appointment of the person responsible for compliance, allocated financial resources and actions after confirmation of the commission of an illegal act).