Avaliação dos sistemas de compliance com a governança corporativa nas organizações da Serra Gaúcha : uma análise nas empresas de capital aberto com ações na BM&F Bovespa

Abstract

Fraud in business causes fear for the top management oversight of organizations, due to the complexity and dynamism of corporate processes, which lead to a lack of control of the ethics of responsibility. However, regulatory agencies, along with oversight and standardization bodies, as well as corruption crackdown bodies, are promoting corporate integrity through the requirements of corporate governance in management, with a focus on management readiness and competence. In this context, the compliance system has a key role to ensure compliance with legal requirements, and to collaborate in the implementation of effective controls that improve the fundamentals of governance. Therefore, this research aimed to evaluate compliance systems aligned with corporate governance, used in publicly traded companies and with shares in BM & F Bovespa, located in the Serra Gaúcha Region. In order to develop this qualitative research of an exploratory nature, a preliminary bibliographic study on the subject was carried out in order to identify the main concepts and to find a valid instrument for the data collection. Thus, interviews were conducted with the specialized professionals of the selected companies, using a semistructured instrument defined a priori based on the Pro-Ethics Program of the CGU, and used the triangulation procedure with the secondary and restricted data that were made available for the analysis, discussion and validation of information. The results show that companies use compliance to establish the required rigor in order to comply with both the internal guidelines for corporate governance and the rules and laws in force. However, isolated corporate governance contains techniques inherent in IBGC principles of good practice, in order to respond to compliance requirements to business integrity rules, but with less rigidity in relation to compliance. In this way, it was possible to develop the conceptual diagram that empirically synthesizes the interactions of compliance mechanisms with corporate governance, based on theoretical concepts, in order to verify the relevance of the implementation of the compliance system to effectively support the principles of governance corporate ethics and ensure business ethics.