Reflexos da tecnologia blockchain nos programas de compliance

• Autor(a) principal: Souza, Damares Pereira de
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/24485
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Compliance; Programa de Controle de Riscos Idôneos e Efetivos; Integridade; Blockchain; Compliance; Safe and Effective Risk Control Program; Integrity; Blockchain

The main purpose of complianceis prevention, that is, complianceprograms, its main purpose is to prevent the practice of illegal acts. It will be seen that the origin and evolution of complianceprograms is intrinsically linked to the need to curb criminogenic behavior.Directly, we will try to show the concept widelyspread, its origin and the consequences of the implementation and effective and suitable implementation of the complianceprogram, the company (delegates and delegates).Certainly the complianceprograms have become relevant in the current context, however, it is necessary to take some precautions, since their implementation and effective implementation may make it a benefit or a danger to the corporation.From the statement above, we can understand that the challenges presented to the corporation are precisely the articulation between those responsible for complianceand the other departments, thus, through monitoring, there will be the prevention so desired by the internal risk control programs.It will be verified that the responsibility of the corporate entity is the main form of coercion, resulting in precise self-regulation, however, the mere existence of complianceprograms does not eliminate organizational defects. Furthermore, regardless of the type of risk or threat, the position of guarantor of the corporation is translated by the duty of vigilance, therefore, it will result in original responsibility. From the statement that the company assumes a position of original guarantee, other issues emerge that will be addressed shortly.That said, it is concluded that companies are more aware of the importance of the existence of compliance, including as a way to keep their activities perennial, and the increasingly exhaustive search for improvement, whether voluntarily or compulsory, coupled with blockchaintechnology attributed greater reliability and transparency to transactions. In general, it will be seen that blockchaintechnology and complianceadd value to the corporation, that is, both are controls that will reshape the company's peripheral, impacting all departments, especially in accountingandauditing