COMPLIANCE: UMA NOVA FERRAMENTA NA ADMINISTRAÇÃO DE EMPRESAS E UM MECANISMO DE DEFESA COM A LEI ANTICORRUPÇÃO (LEI Nº 12.846/2013) CONTRA OS CRIMES DE LAVAGEM DE DINHEIRO (LEI Nº 9.613/1998)

O trabalho apresenta um estudo sobre programa de compliance, as disposições relevantes acerca de sua definição, abrangência e breve histórico de sua atividade e de momentos que contribuíram para a evolução da administração de empresas no século XX. O objetivo do trabalho é demonstrar os aspectos da atuação do compliance nas empresas, o seu gerenciamento por meio da administração empresarial, conforme os parâmetros abordados no Decreto nº 8.420/2015, bem como apresentar a aplicação do criminal compliance e as características e responsabilidades do agente e pessoa jurídica que executam este instituto. O presente estudo pretende evidenciar, pelos requisitos de atuação e disposição na legislação brasileira, como esse programa pode ser um mecanismo de defesa da Lei Anticorrupção (Lei nº 12.846/2013) diante dos crimes de Lavagem de Dinheiro (Lei nº 9.613/1998). O método empregado na pesquisa foi o descritivo, utilizando-se do raciocínio indutivo, com base na documentação indireta, revisão de literatura, doutrinas específicas e artigos acadêmicos. Como resultado, obteve-se que o compliance é uma ferramenta eficiente e de defesa para a administração de empresas, pois irá atuar contra as possíveis práticas ilícitas, além de proporcionar a adequação às normas e condições legais da instituição financeira. Portanto, conclui-se que o programa do compliance traz uma nova forma de governança para as empresas, bem como promove modernização na gestão empresarial a fim de minimizar os riscos e sanções gerados pelos atos ilícitos e oferecer políticas que priorizem a integridade no setor socioeconômico, tais como, a transparência e a ética na atividade empresarial. COMPLIANCE: A NEW TOOL IN CORPORATE MANAGEMENT AND A DEFENSE MECHANISM WITH THE ANTI-CORRUPTION LAW (LAW NO. 12,846/2013) AGAINST MONEY LAUNDERING CRIMES (LAW NO. 9,613/1998) ABSTRACT The paper introduces a study on the compliance program, the relevant provisions concerning its definition, scope, and brief history of its activity and of situations that contributed to the progression of business administration in the 20th century. The purpose of the paper is to describe the aspects of the performance of compliance in companies, its management through corporate management, according to the parameters covered in Decree No. 8,420/2015, as well as to describe the application of criminal compliance and the characteristics and responsibilities of the agent and legal entity that perform this institute. The present study is intended to evidence, by the requirements of performance and provision in Brazilian legislation, how this program may be a protection mechanism of the Anticorruption Law (Law No. 12,846/2013) against Money Laundering crimes (Law No. 9,613/1998). The method used in the research was descriptive, using the inductive reasoning, based on indirect documentation, literature review, specific doctrines, and academic articles. As a result, it was found that compliance is an efficient and defensive tool for the management of companies, as it will act against possible illicit practices, while also providing the adequacy to the legal rules and conditions of the financial institution. Therefore, it is concluded that the compliance program entails a new governance approach for companies, as well as fosters modernization in corporate management to minimize risks and sanctions generated by illicit acts and to implement policies that prioritize integrity in the socioeconomic sector, such as transparency and ethics in corporate activities. Keywords: Compliance. Program. Company. Management.

Developing an Adequate Internal Compliance Program for the Royal Netherlands Air Force Command

This chapter examines how an adequate Internal Compliance Program (ICP) for the Royal Netherlands Airforce (RNLAF) was developed. In order to create an adequate ICP, it is essential to determine which legal and other aspects should be incorporated in the ICP framework. To deduct these relevant aspects of the environment the RNLAF operates in, a Political, Economic, Social, Technological and Legal (PESTL) analysis is used. Furthermore, the different ICP frameworks are compared in order to make a combination of them to create the most adequate ICP for the RNLAF. We conclude that this should be a combination of mainly US ICP Frameworks as of the fact that the RNLAF is mostly US orientated. The COSO model as an internationally widely used best practice framework is the core. The combination of the PESTL analysis, the legal framework and the chosen ICP frameworks together result in an 11 pillars ICP, which we consider is the most adequate ICP for the RNLAF. Leading principle in combining all the aforementioned elements, is that the ICP has to be tailored to its organizations’ characteristics (e.g. nature of items, size of the organization, national, regional and global footprint). We understand that there is no one-size-fits-all approach, but one needs to design an ICP that specifically fits the given organizational structure, its size and daily operations.

Case: Non-compliance at Fokker Services

From late 2005 through to late 2010, Fokker Services BV (FSBV) failed to comply with the economic sanctions the United States (US) Government had established against Iran and Sudan. By scanning the case, violations by FSBV came to light in a structured way, laying bare how FSBV operated to evade export control, breaching sanctions regimes and export control laws. Next, analysis stipulated that the cause and conditions of the violation of the export control regulations were mainly rooted in the tone at the top, the role of (intermediary) management and the absence of a Compliance Program. Subsequently, a short-term and a long-term response were formulated addressing the tone at the top, the development of an Internal Compliance Program, and the application of soft controls to promote an ethical culture.

Trade-Control Compliance in SMEs: Do Decision-Makers and Supply Chain Position Make a Difference?

In recent years, trade-control laws and regulations such as embargoes and sanctions have gained importance. However, there is limited empirical research on the ways in which small- and medium-sized enterprises (SMEs) respond to such coercive economic measures. Building on the literature on organizational responses to external demands and behavioral ethics, this study addresses this issue to better understand how external pressures and managerial decision-making are associated with the scope of trade-control compliance programs. Based on a sample of 289 SMEs, the findings show that the organizational responses of SMEs reflect proportionate adjustments to regulatory pressures but only if decision-makers are well informed and aware of the prevailing rules and regulations. Conversely, uninformed decision-making leads to a disproportionate response resulting in an inadequately reduced scope of the compliance program. In addition, the results indicate that SMEs that are highly integrated into supply chains are susceptible to passing-the-buck behavior.

Compliance application process as a strategic tool in the management of a third sector organization

Adapting to integrity models that respect the current legislation has become fundamental in the management of organizations as a strategic form, mainly in entities with public and non-profit purposes, in a non-governmental scope. Therefore, the objective is to implement a model for the application of the compliance program in a Third Sector institution. In this way, the present article can be considered in an exploratory, applied and qualitative way, in two aspects, bibliographic research and case study, the data collection was through a meeting and interview with the company's professionals, reporting the importance of the theme. The results showed the main tools and compliance mechanism, proposing actions that can be used in practice with the purpose of providing a broad view of the functioning of the proposed model, with transparency and ethics, thus increasing the competitiveness of the business.

El delito contable y la necesidad de implementar Programas de Cumplimiento Penal en la empresa para evitar su comisión

Resumen: En este artículo se analiza el delito contable y la necesidad de implementar en las empresas sistemas de vigilancia y control para evitar la comisión de ese delito en su seno. Se hace referencia a los tres aspectos más relevantes a considerar: la implantación de un plan de cumplimiento penal o Compliance Program, la designación del Oficial de Cumplimiento o Compliance Officer y la instauración de un Canal de Denuncias o Whistleblowing Channel.Abstract: This article analyzes accounting crime and the need to implement surveillance and control systems in companies to prevent the commission of this crime within them. It refers to the three most relevant aspects to be considered: the implementation of a Criminal Compliance Program, the appointment of the Compliance Officer and the establishment of a Whistleblowing Channel. Palabras clave: Canal de Denuncias, delito contable, información asimétrica contable, información financiera, Oficial de Cumplimiento, Programa de Cumplimiento Penal. Keywords: Whistleblowing Channel, accounting crime, assymetric accounting information financial information, Compliance Officer, Criminal Compliance Program

An investment compliance methodology for electric grid companies

Subject. We consider the investment compliance methodology for power grid companies. Objectives. The purpose is to develop a methodology for investment compliance and test it, using the case of a power grid company engaged in investment activities. Methods. The study rests on methods of generalization, systematization, grouping, analysis, working documentation modeling, and planning methods. Results. The developed methodology includes an algorithm for compliance procedures grouped by stage of the life cycle of investment projects, a compliance program, and forms of working documentation. The investment compliance methodology is based on assessment procedures and comparison of information, identification and assessment of the risks of power grid companies, methods of investment analysis and predictive audit. Conclusions. The proposed methodology enables to review the schedule of works according to approved deadlines, to confirm the investment value, and to assess the accuracy of macroeconomic indicators that are chosen as a basis for evaluating the economic efficiency of projects.