O modelo das três linhas: um sistema eficiente de conformidade para empresas

Abstract

Compliance is a topic that is currently growing within companies and that must be viewed by all areas. Implementation of the program requires a well-defined structure and the participation and support of senior management. The first steps involve understanding the company's objectives, goals, principles and vision. It is a fundamental requirement to know the business well and understand the area of operation. The focus of a compliance program is also on prevention and continuous improvement of processes. The importance of compliance culture contributes significantly to the process of implementing and maintaining an effective and efficient compliance program, in addition to helping companies minimize situations of misconduct and reduce the impact of potential compliance problems. A compliance framework encompasses several components that contribute to prevention, detection and response in the Three Lines Model. Those responsible for business processes form the front line; compliance and centralized risk management functions make up the second line of responsibility; and internal auditing represents the third line of reasoning. Each of them plays an important role in the structure and governance of compliance. The Three Lines Model helps companies promote compliance agility, identify emerging risks, and clarify the strengths and weaknesses of the program.