关于巴西微型和小型企业支助服务公司诚信和合规方案支柱的研究- sebrae

Marcio Pires Fonseca, Marcello Pires Fonseca
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引用次数: 0

摘要

由于整个巴西领土上的业务非常分散,巴西微型和小型企业支助服务处系统被视为企业精神增长和发展的基础,从而也是巴西经济增长的基础。外部监督机构注意到SEBRAE系统对社会的效率以及联邦政府通过公司工资的贡献转移的大量财政资源。因此,现在正是确认该机构对社会的重要性,并通过实施诚信和合规计划向监督机构展示良好做法的时候,展示了正确使用公共资源的透明度和能力。12,846/2013,即反腐败法,公司必须遵守法律要求,展示了诚信和合规计划的详细制定和实施,其支柱突出了其内部指导方针,以识别业务风险并采取预防性行动,以发现和处理可能的偏差。基于这一原则,目前的问题是如何传播SEBRAE系统诚信和合规计划支柱中所描述的规范、规则和程序。因此,本文的总体目标是分析SEBRAE系统诚信计划的支柱在合规文化、遵守SEBRAE系统运营的业务标准、指导方针和法律方面的重要性。本文中使用的方法是一种探索性质的研究,重点是书目研究,该研究得到了巴西监管当局提供的部分立法、专业书籍、网站和与合规、诚信计划、SEBRAE相关的出版物的支持。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A STUDY OF THE PILLARS OF THE CORPORATE INTEGRITY AND COMPLIANCE PROGRAM OF THE BRAZILIAN SUPPORT SERVICE FOR MICRO AND SMALL ENTERPRISES—SEBRAE
Due to the great capillarity of operations throughout the Brazilian territory, the SEBRAE System (Brazilian Service of Support for Micro and Small Enterprises) is seen as fundamental for the growth and development of entrepreneurship and, consequently, for the country’s economic growth. The SEBRAE System has been observed by external supervisory bodies for its efficiency to society and for the large volume of financial resources transferred by the federal government, through the contribution of the companies’ payroll. In this way, it is believed that it is the right time to confirm the importance of the institution to society and show the supervisory bodies good practices with the implementation of the integrity and compliance program, demonstrating transparency and competence for the correct use of public resources. 12,846/2013, called the Anti-Corruption Law, where companies must comply with the requirements of the law, showing the elaboration and implementation of an integrity and compliance program, with its pillars highlighting its internal guidelines to identify the risks of the business and act preventively to detect and deal with possible deviations. Based on this principle, the issue at hand is how to disseminate the norms, rules and procedures described in the pillars of the integrity and compliance program in the SEBRAE System. Thus, the general objective of this article is to analyze the importance of the pillars of the integrity program of the SEBRAE system in relation to the culture of compliance, compliance with standards, guidelines and laws of the business in which the SEBRAE System operates. The methodology used in this article is an exploratory qualitative research, highlighting the bibliographic research, which had the support of part of the legislation made available by the Brazilian supervisory authorities, specialist books, websites and publications related to compliance, integrity program, SEBRAE.
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