O advogado como compliance officer: o conflito ético entre o sigilo profissional e o dever de denunciar
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Tipo
TCC
Data de publicação
2021-12
Periódico
Citações (Scopus)
Autores
Perrone, Enrico Lins
Orientador
Menezes, Daniel Francisco Nagao
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Resumo
O presente trabalho tem como objetivo refletir, por meio de uma revisão bibliográfica
qualitativa, sobre o tema: “O advogado como Compliance Officer: O conflito ético entre o sigilo
profissional e o dever de denunciar”, bem como apresentar a figura do compliance aliada ao
papel do advogado e à diferença que este profissional faz no dia a dia das empresas, também
assim qual deve ser seu comportamento frente a eventual divergência no âmbito desse mundo
corporativo. Nas esferas institucionais e corporativas, compliance está vinculado à
conformidade com as leis e regulamentos internos e externos sob a qual uma organização deve
se pautar, com isso, cada vez mais vai além do simples atendimento à legislação, busca,
outrossim, consonância com princípios, valores e visões da empresa, alcança, por conseguinte,
ética, moral, honestidade e transparência não só na condução dos negócios empresariais, mas
em todas as ações necessárias ao desenvolvimento das atividades pertinentes. Verifica-se, que
a teoria do domínio de fato criada pelo jurista alemão Claus Roxin é um dos elementos
essenciais para a discussão da delimitação acerca da condenação em face de delitos cometidos
pelo Compliance Officer, já que são imprescindíveis com relação à descoberta de quem
efetivamente cometeu crimes dolosos tão quanto concurso de agentes, sem deixar qualquer
obscuridade no que se refere à autoria e/ou coautoria na ação delitiva. Destaca-se, que no Brasil
o assunto ganhou notoriedade em função da Ação Penal 470 julgada pelo Supremo Tribunal
Federal - que ficou bastante conhecida na época sob o apelido de “mensalão” -, daí surgiu a
primeira citação ao nome “Compliance Officer”: na época o profissional da área era ligado
somente à questão financeira da empresa ou instituição, contudo acabava responsabilizado por
questões outras. Atualmente esse tema é objeto de muita discussão devido à insuficiência de
critérios utilizados para se estabelecer a responsabilidade objetiva dos profissionais envolvidos.
This paper aims to reflect, through a qualitative bibliographic review, on the theme: “The lawyer as a Compliance Officer: The ethical conflict between professional secrecy and the duty to report”, presenting the figure of compliance and the role of the lawyer and the difference that this professional makes in the daily routine of companies and how they should behave in the face of a divergence within this corporate world. In the institutional and corporate spheres, compliance is bound to be in compliance with the laws and regulations internal and external to the organization. With this, more and more, compliance goes beyond simple compliance with legislation and seeks to comply with company principles, reaching ethics, morals, honesty and transparency, not only in the conduct of business, but in all attitudes of companies. related parties. It is concluded that the theory of dominance created by the German jurist Claus Roxin is one of the essential elements for discussion of the delimitation for the condemnation of the crime committed by the Compliance Officer since they are essential in relation to the discovery of who actually committed willful crimes and the contest of the agents without any obscurity as to authorship and co-authorship in participation. Finally, in Brazil the matter was highlighted by Criminal Action 470 judged by the Supreme Federal Court, at the time known Mensalão, for the first time citing the Compliance Officer who at the time was responsible for the financial nucleus and ended up being blamed for being a guarantor of the Rural bank for which he was an official. Currently, it has been the subject of much discussion due to the insufficient criteria used when establishing the responsibility of Compliance Officer professionals.
This paper aims to reflect, through a qualitative bibliographic review, on the theme: “The lawyer as a Compliance Officer: The ethical conflict between professional secrecy and the duty to report”, presenting the figure of compliance and the role of the lawyer and the difference that this professional makes in the daily routine of companies and how they should behave in the face of a divergence within this corporate world. In the institutional and corporate spheres, compliance is bound to be in compliance with the laws and regulations internal and external to the organization. With this, more and more, compliance goes beyond simple compliance with legislation and seeks to comply with company principles, reaching ethics, morals, honesty and transparency, not only in the conduct of business, but in all attitudes of companies. related parties. It is concluded that the theory of dominance created by the German jurist Claus Roxin is one of the essential elements for discussion of the delimitation for the condemnation of the crime committed by the Compliance Officer since they are essential in relation to the discovery of who actually committed willful crimes and the contest of the agents without any obscurity as to authorship and co-authorship in participation. Finally, in Brazil the matter was highlighted by Criminal Action 470 judged by the Supreme Federal Court, at the time known Mensalão, for the first time citing the Compliance Officer who at the time was responsible for the financial nucleus and ended up being blamed for being a guarantor of the Rural bank for which he was an official. Currently, it has been the subject of much discussion due to the insufficient criteria used when establishing the responsibility of Compliance Officer professionals.
Descrição
Palavras-chave
compliance , advogado , complice officer , attorney , complice officer , ethical conflict