Compliance e investigações internas como mecanismo de mitigação de fraudes corporativas
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Silva, Rafael Bussolote Finotti
Orientador
Saavedra, Giovani Agostini
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Como principal objetivo, o presente artigo busca tratar o instrumento Compliance, como uma
ferramenta promissora que visa mitigar os riscos de fraudes corporativas. A partir da análise de
casos concretos como Watergate e Lava-Jato, foi possível elaborar uma cronologia de fatos que
levaram à criação de legislações como o Foreign Corrupt Practices Act, o United Kingdon
Briberry Act e a Lei Anticorrupção que modificaram a perspectiva e a relevância de um
programa de integridade e conformidade. No decorrer do trabalho, será tratada a temática de
Compliance no Brasil e seus avanços a partir da promulgação da Lei Anticorrupção e abordando
também a Due Diligence como ferramenta de prevenção. Contudo o trabalho apresentará
dedicação a temática das investigações internas e acordos de leniência, que são indispensáveis
quando se trata de investigações criminosas contra a ordem econômica.
As a main objective, this article seeks to deal with the Compliance instrument, as a promising tool that aims to mitigate the risks of corporate fraud. From the analysis of specific cases such as Watergate and Petrobrás, it was possible to elaborate a chronology of facts that led to the creation of laws such as the Foreign Corrupt Practices Act, the United Kingdon Briberry Act and the Anti-Corruption Law, that changed the perspective and the form of a integrity and Compliance program. In the course of the article, the theme of Compliance in Brazil and its advances will be dealt with from the promulgation of the Anti-Corruption Law and also adressing the Due Diligence as a prevention tool. However, the work will present dedication to the theme of internal investigations and leniency agreements, which are indispensable when it comes to criminal investigations against the economic order.
As a main objective, this article seeks to deal with the Compliance instrument, as a promising tool that aims to mitigate the risks of corporate fraud. From the analysis of specific cases such as Watergate and Petrobrás, it was possible to elaborate a chronology of facts that led to the creation of laws such as the Foreign Corrupt Practices Act, the United Kingdon Briberry Act and the Anti-Corruption Law, that changed the perspective and the form of a integrity and Compliance program. In the course of the article, the theme of Compliance in Brazil and its advances will be dealt with from the promulgation of the Anti-Corruption Law and also adressing the Due Diligence as a prevention tool. However, the work will present dedication to the theme of internal investigations and leniency agreements, which are indispensable when it comes to criminal investigations against the economic order.
Descrição
Palavras-chave
investigação interna , acordos de leniência , legislação , lei 12.846/13 , compliance , internal investigation , lenience agreements , legislation