Compliance no auxílio ao combate à corrupçao

Abstract

The corruption scandals reported by the media involving Brazilian governments and companies draw attention to the need for measures to help combat this practice. Thus, this study assessed how the adoption of compliance practices are able to reduce risks such as errors, fraud and corruption in Brazilian companies. The analysis was carried out through bibliographical research, and analysis of the content of publications from 2012 to 2020, carried out on the SciELO platform and the SPELL database. After the applied filters, 25 publications involving public or private compliance were obtained, most of which analyzed the occurrence of corruption and anti-corruption tools. The results showed that the participation of the state contributes to the reduction of illegal practices, as well as the presence of auditing and internal controls that help to curb these fraudulent practices, and errors that companies are not exempt from incurring. Another aspect is related to tax evasion, in which inspection by the state is necessary to curb it, requiring punitive measures. It is concluded that effective compliance programs are needed that combine greater transparency, more effective inspection through auditors and internal and external controls, greater adherence by companies to international accounting standards (IFRS) that standardize and standardize accountability for through the publication of accounting statements, especially with regard to publicly-held companies, as well as greater inspection through the Courts of Auditors in federal entities of states and municipalities.