Compliance and anti-corruption in the prevention of fraud in audiovisual productions

• Autor(a) principal: Salgado Junior , Roberto
• Data de Publicação: 2022
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: https://doi.org/10.29073/j2.v5i1.621
• topic: Compliance; Audiovisual; Anticorrupção; Governança Corporativa; Compliance; Audiovisual; Anticorruption; Corporate Governance

In the face of growing national corruption scandals related to publicly funded audiovisual production in Brazil, analyzing the Brazilian anti-corruption legislation and its international references (the American FCPA and the English Bribery Act as examples) as a way of preventing the diversion of public funds destined for the audiovisual promotion of culture. It is demonstrated, through comparative analyses of audiovisual financing models in foreign countries, that the effective implementation of compliance and corporate governance programs in all companies in the audiovisual production chain is essential to prevent future fraud and ensure the cultural production and dissemination in Brazil. This research offers a solution through the effective implementation of compliance and corporate governance programs in all private and state entities involved in the audiovisual production chain in Brazil, so that the cultural dissemination in the country (especially the cinema) can be valued. Cinema is an industry capable of generating employment and income, influencing many other areas such as tourism, while immortalizing the culture of its people. It is necessary to recognize that a film industry built on solid foundations of transparency and honesty forwards the entire economic chain of the country that fosters it.