Programas de Compliance e Lei Anticorrupção: uma análise na empresa Petrobras

Abstract

In the year 2014, were started investigations of the operation called Lava Jato, an operation aimed at identifying and punishing individuals and legal entities accused of acts of active and passive corruption, money laundering, cartel formation, payment of bribes and over-invoicing of contracts. One of the companies investigated was Petrobras SA, a state-owned company. This paper aims to identify how the company Petrobras S.A, after allegations of misconduct, sought to adapt to the governance guidelines and standards and what measures are being taken to prevent new forms of corruption. In addition, the term compliance will be addressed, a medium used by companies today as an aid tool to suppress fraud indications within the organizational scope and to contribute to the improvement of the internal audit process. The years 2014 to 2018 were used as a parameter for the research. The purpose of the research was to verify, by means of data made available on [B]³ and Petrobras company website, what has been done to avoid, identify and punish possible deviations and misconduct related to corruption. In addition, it was investigated what measures the company adopted with the enactment of the Anti-Corruption Law. It was verified with the study that the company began to adopt more rigid and solid controls, as well as proceeding to disclose to a greater number of people their conduct in relation to acts that confront illegal practices.