A Estruturação das Áreas de Controle Interno e Compliance em Empresas Estatais Brasileiras Conforme a Lei n° 13.303/2016

Abstract

Purpose: to analyze the procedures necessary for the structuring and implementation of the areas of internal control and compliance in Brazilian state-owned companies. Methodology: a qualitative research was conducted, classified as bibliographic, documentary, methodological and explanatory. The data collected constitute primary sources, highlighting Law nº 13,303/ 2016. For the treatment and the systematization of the data the documentary analysis was used. Main findings: the presentation of three forms of organizational structuring of the areas of internal control and compliance, also integrating risk management, as well as the creation of a roadmap detailing the necessary steps for the implementation of the respective areas in state-owned companies. Academic and practical contributions: the originality of the study constitutes a theoretical contribution and can serve as a theoretical foundation for other research. In addition, it empirically contributes to the implementation of the internal control and compliance areas in Brazilian state-owned companies, since it presents a roadmap that has not been identified or publicized so far for these companies to optimize the management of their processes. The information presented also contributes so that Brazilian state companies can adapt to the current legislation, developing their activities with integrity and greater transparency.

Keywords: Internal Control; Compliance; Brazilian state-owned companies.