Avaliação do programa de integridade da Unimed Uberlândia à luz dos critérios do Programa Empresa Pró-Ética

Abstract

The objective of this study is to assess the adherence of Unimed Uberlândia’s Integrity Program to the ten pillars of the Pro-Ética Program established by the Office of the Comptroller General of Brazil (Controladoria-Geral da União — CGU). The research adopts a qualitative, documentary, and descriptive approach, using a Documentary Adherence Matrix developed on the basis of the Pro-Ética framework and operationalized through content analysis of publicly available documents, including corporate policies, audited financial statements, sustainability reports, and other institutional publications issued during the period under analysis. The findings indicate a high degree of formal adherence: six pillars were classified as presenting “Sufficient Documentary Evidence,” while four were classified as presenting “Partial Documentary Evidence.” The results reveal a consolidated normative framework related to top management commitment, the compliance structure, due diligence procedures, and risk management. At the same time, they demonstrate limitations in the public disclosure of effectiveness indicators concerning areas such as training, internal auditing, reporting channels, and monitoring activities. It is concluded that, although the cooperative’s documentary framework is broadly aligned with the national benchmark, assessing its operational effectiveness requires the controlled disclosure of key performance indicators (KPIs) and complementary studies, including mixed-methods research, independent audits, and longitudinal analyses. These measures would make it possible to triangulate the evidence and confirm the practical implementation of the integrity controls.