A aplicação do compliance como ferramenta para mitigação dos riscos de crise econômico-financeira da empresa

Abstract

This doctoral thesis analyzes the use of compliance as a tool for mitigation of the risk of an eco-nomic-financial crisis for the company. The central research problem lies in investigating how the absence of integrity mechanisms and effective internal controls acts as a catalyst for severe economic and financial crises that culminate in corporate bankruptcy. The general objective is to demonstrate that compliance, beyond a duty of legal conformity, constitutes an essential gov-ernance instrument for the preservation of the company and its social function. The methodolo-gy used is based on the hypothetical-deductive method, with a qualitative and quantitative ap-proach that includes: a systematic bibliographic review of legal and administrative literature, documentary analysis of national and international legislation (emphasizing Law No. 12,846/2013), and field research with stakeholders from companies at different stages of integri-ty maturity. The research reconstructs the historical evolution of integrity programs, highlighting the influence of Brazilian public bodies, such as the Office of the Comptroller General (CGU) and the Federal Court of Accounts (TCU), in transposing these concepts to the private sector. Throughout the study, it is investigated how the prevention of corruption, fraud, and corporate crimes directly impacts organizational solvency. The confirmed hypotheses indicate that the implementation of a robust compliance program promotes a shift in the ethical mindset within the corporate culture and the strengthening of internal controls, contributing to reduce the prob-ability of the economic-financial crisis. It is concluded that effective compliance acts as a barrier protecting social assets, ensuring business sustainability and the trust of market agents in an in-creasingly complex and regulated business environment.