Compliance: um estudo de caso sobre a estruturação do sistema de conformidade da Odebrecht S.A.
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UNIFACS |
Texto Completo: | http://tede.unifacs.br/tede/handle/tede/661 |
Resumo: | The study aims to evaluate the structuring process of the Odebrecht S.A.’s Compliance System in response to contemporary challenges faced by the company, using the case study methodology. Thar organization was chosen for its relevance, as well as for the socio-political context and complexity involved in defining its compliance framework. In order to undertake this research, it was conducted analyzes of documents and records of the company studied and individual interviews with key people in the development of the compliance system, besides a wide bibliographical revision on the structuring themes of the theoretical reference of this study. At the end of the study, it was acknowledge that: the motivators that led Odebrecht SA to the structuring of its compliance system are earlier and more comprehensive in relation to the Lava Jato operation; the structuring of corporate governance and compliance, as well as the actions of top management to sponsor / reinforce the program - have boosted the beginning of the improvement of the compliance system of Odebrecht S.A., aligned with the best Corporate Governance practices and applicable laws, without, however, reaching the targets contained in the commitments entered into by the Organization with competent authorities; with the creation of a responsible body with staff and resources that are being regularly extended, the Organization has set up a permanent structure for evaluating and improving the processes of conformity and dissemination of experiences and best practices; despite the fact that it has published a risk management methodology, Odebrecht S.A.'s risk management process is still incipient - there is still no formal risk mapping, as well as the definition of limits and the maximum acceptable risk exposure; the Organization reinforced the remodeling of the Corporate Governance and Compliance structure through the issuance of new policies, in addition to the Governance and Compliance policies; the reformulation of the company's complaints channel complemented its compliance policy in order to detect possible deviations; Odebrecht S.A. systematically extended the communication and training on the subject to all its members; the definition of an internal audit plan and the contracting of an external audit, as well as the submission of the Organization to independent monitoring, provide the necessary support for the measurement of the capacity and effectiveness of internal controls, policies and procedures, aiming to identify failures and ways of improvement of processes; and, finally, the Odebrecht S.A. compliance system is in transition from the initial stage of implementation to the consolidation stage. |
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MONTEIRO, Augusto de OliveiraLOPES, Sérgio Paulo MaravilhasMARTINEZ, Antônio LopoSILVA , Marcos Ricardo Cruz da2018-08-09T19:20:34Z2018-04-09SILVA, Marcos Ricardo Cruz da. Compliance: um estudo de caso sobre a estruturação do sistema de conformidade da Odebrecht S.A. 2018. 185 f.: il. Dissertação ( Mestrado em Administração) - UNIFACS Universidade Salvador. Salvador, 2018.http://tede.unifacs.br/tede/handle/tede/661The study aims to evaluate the structuring process of the Odebrecht S.A.’s Compliance System in response to contemporary challenges faced by the company, using the case study methodology. Thar organization was chosen for its relevance, as well as for the socio-political context and complexity involved in defining its compliance framework. In order to undertake this research, it was conducted analyzes of documents and records of the company studied and individual interviews with key people in the development of the compliance system, besides a wide bibliographical revision on the structuring themes of the theoretical reference of this study. At the end of the study, it was acknowledge that: the motivators that led Odebrecht SA to the structuring of its compliance system are earlier and more comprehensive in relation to the Lava Jato operation; the structuring of corporate governance and compliance, as well as the actions of top management to sponsor / reinforce the program - have boosted the beginning of the improvement of the compliance system of Odebrecht S.A., aligned with the best Corporate Governance practices and applicable laws, without, however, reaching the targets contained in the commitments entered into by the Organization with competent authorities; with the creation of a responsible body with staff and resources that are being regularly extended, the Organization has set up a permanent structure for evaluating and improving the processes of conformity and dissemination of experiences and best practices; despite the fact that it has published a risk management methodology, Odebrecht S.A.'s risk management process is still incipient - there is still no formal risk mapping, as well as the definition of limits and the maximum acceptable risk exposure; the Organization reinforced the remodeling of the Corporate Governance and Compliance structure through the issuance of new policies, in addition to the Governance and Compliance policies; the reformulation of the company's complaints channel complemented its compliance policy in order to detect possible deviations; Odebrecht S.A. systematically extended the communication and training on the subject to all its members; the definition of an internal audit plan and the contracting of an external audit, as well as the submission of the Organization to independent monitoring, provide the necessary support for the measurement of the capacity and effectiveness of internal controls, policies and procedures, aiming to identify failures and ways of improvement of processes; and, finally, the Odebrecht S.A. compliance system is in transition from the initial stage of implementation to the consolidation stage.O objetivo geral deste estudo foi avaliar o processo de estruturação do Sistema de Conformidade da Odebrecht S.A., em resposta aos desafios contemporâneos enfrentados pela empresa. Para tanto, optou-se pelo método do estudo de caso, sendo essa organização escolhida por sua relevância, bem como pelo contexto sócio-político e complexidade envolvidas na definição de sua estrutura de compliance. Para empreender esta pesquisa, foram realizadas análises de documentos e registros da companhia estudada e entrevistas individuais com pessoas-chave no desenvolvimento do sistema de conformidade, além de ampla revisão bibliográfica sobre os temas estruturantes do referencial teórico deste estudo. Constatou-se, ao final do estudo, que: os motivadores que conduziram a Odebrecht S.A. à estruturação de seu sistema de conformidade são anteriores e mais abrangentes em relação à operação Lava Jato; a estruturação da governança corporativa e de compliance, bem como as ações da alta administração para patrocinar/reforçar o programa – impulsionaram o início do aprimoramento do sistema de conformidade da Odebrecht S.A, alinhando-se com as melhores práticas de Governança (corporativa e de compliance) e com as leis aplicáveis, sem , contudo, atingirem às metas contidas nos compromissos firmados pela organização com as autoridades competentes; com a criação de uma instância responsável, dotada de pessoas e recursos, que estão sendo regularmente ampliados, a Organização instituiu uma estrutura permanente de avaliação e melhoria dos processos de conformidade e disseminação de experiências e melhores práticas; a despeito de ter editado uma política contemplando a metodologia a ser aplicada, o processo de gestão de riscos da Odebrecht S.A. ainda é incipiente – ainda não há mapeamento formal dos riscos, bem como a definição de limites e a exposição máxima aceitável de riscos; a Organização reforçou a remodelagem da estrutura de Governança Corporativa e de compliance, através da edição de novas políticas, além da política sobre Governança e Conformidade; a reformulação do canal de denúncias da empresa complementou sua política de conformidade, com o objetivo de detectar eventuais desvios; a Odebrecht S.A. ampliou sistematicamente a comunicação e treinamentos sobre o tema para todos os seus integrantes; a definição de plano de auditoria interna e contratação de auditoria externa, bem como a submissão da Organização a monitoramento independente, dão o suporte necessário para a medição da capacidade e da efetividade de controles internos, políticas e procedimentos, objetivando identificar falhas e formas de aprimoramento dos processos; e, por fim, o sistema de conformidade da Odebrecht S.A. encontra-se em transição do estágio inicial de implementação para o estágio de consolidação.Submitted by ana costa (ana.costa@unifacs.br) on 2018-08-09T19:20:33Z No. of bitstreams: 1 Parecer Tecnico ABNT Dissertacao MARCOS RICARDO CRUZ DA SILVA.pdf: 3186135 bytes, checksum: fbca2fe986677f141fff24e92ec67335 (MD5)Made available in DSpace on 2018-08-09T19:20:34Z (GMT). No. of bitstreams: 1 Parecer Tecnico ABNT Dissertacao MARCOS RICARDO CRUZ DA SILVA.pdf: 3186135 bytes, checksum: fbca2fe986677f141fff24e92ec67335 (MD5) Previous issue date: 2018-04-09application/pdfporUniversidade SalvadorAdministraçãoUNIFACSBrasilAdministraçãoComplianceGovernança CorporativaInstância ResponsávelGestão de RiscosPolíticas e ProcedimentosComunicação e TreinamentoAuditoria e MonitoramentoCiências Sociais AplicadasCompliance: um estudo de caso sobre a estruturação do sistema de conformidade da Odebrecht S.A.info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UNIFACSinstname:Universidade Salvador (UNIFACS)instacron:UNIFACSLICENSElicense.txtlicense.txttext/plain; charset=utf-82165http://teste.tede.unifacs.br:8080/tede/bitstream/tede/661/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51ORIGINALParecer Tecnico ABNT Dissertacao MARCOS RICARDO CRUZ DA SILVA.pdfParecer Tecnico ABNT Dissertacao MARCOS RICARDO CRUZ DA SILVA.pdfapplication/pdf3186135http://teste.tede.unifacs.br:8080/tede/bitstream/tede/661/2/Parecer+Tecnico+ABNT+Dissertacao+MARCOS+RICARDO+CRUZ+DA+SILVA.pdffbca2fe986677f141fff24e92ec67335MD52tede/6612018-08-09 16:20:34.361oai:teste.tede.unifacs.br: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Biblioteca Digital de Teses e Dissertaçõeshttp://tede.unifacs.br/http://tede.unifacs.br:8080/oai/requestbibliotecadigital@unifacs.br||bibliotecadigital@unifacs.bropendoar:2018-08-09T19:20:34Biblioteca Digital de Teses e Dissertações da UNIFACS - Universidade Salvador (UNIFACS)false |
dc.title.por.fl_str_mv |
Compliance: um estudo de caso sobre a estruturação do sistema de conformidade da Odebrecht S.A. |
title |
Compliance: um estudo de caso sobre a estruturação do sistema de conformidade da Odebrecht S.A. |
spellingShingle |
Compliance: um estudo de caso sobre a estruturação do sistema de conformidade da Odebrecht S.A. SILVA , Marcos Ricardo Cruz da Compliance Governança Corporativa Instância Responsável Gestão de Riscos Políticas e Procedimentos Comunicação e Treinamento Auditoria e Monitoramento Ciências Sociais Aplicadas |
title_short |
Compliance: um estudo de caso sobre a estruturação do sistema de conformidade da Odebrecht S.A. |
title_full |
Compliance: um estudo de caso sobre a estruturação do sistema de conformidade da Odebrecht S.A. |
title_fullStr |
Compliance: um estudo de caso sobre a estruturação do sistema de conformidade da Odebrecht S.A. |
title_full_unstemmed |
Compliance: um estudo de caso sobre a estruturação do sistema de conformidade da Odebrecht S.A. |
title_sort |
Compliance: um estudo de caso sobre a estruturação do sistema de conformidade da Odebrecht S.A. |
author |
SILVA , Marcos Ricardo Cruz da |
author_facet |
SILVA , Marcos Ricardo Cruz da |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
MONTEIRO, Augusto de Oliveira |
dc.contributor.referee1.fl_str_mv |
LOPES, Sérgio Paulo Maravilhas |
dc.contributor.referee2.fl_str_mv |
MARTINEZ, Antônio Lopo |
dc.contributor.author.fl_str_mv |
SILVA , Marcos Ricardo Cruz da |
contributor_str_mv |
MONTEIRO, Augusto de Oliveira LOPES, Sérgio Paulo Maravilhas MARTINEZ, Antônio Lopo |
dc.subject.por.fl_str_mv |
Compliance Governança Corporativa Instância Responsável Gestão de Riscos Políticas e Procedimentos Comunicação e Treinamento Auditoria e Monitoramento |
topic |
Compliance Governança Corporativa Instância Responsável Gestão de Riscos Políticas e Procedimentos Comunicação e Treinamento Auditoria e Monitoramento Ciências Sociais Aplicadas |
dc.subject.cnpq.fl_str_mv |
Ciências Sociais Aplicadas |
description |
The study aims to evaluate the structuring process of the Odebrecht S.A.’s Compliance System in response to contemporary challenges faced by the company, using the case study methodology. Thar organization was chosen for its relevance, as well as for the socio-political context and complexity involved in defining its compliance framework. In order to undertake this research, it was conducted analyzes of documents and records of the company studied and individual interviews with key people in the development of the compliance system, besides a wide bibliographical revision on the structuring themes of the theoretical reference of this study. At the end of the study, it was acknowledge that: the motivators that led Odebrecht SA to the structuring of its compliance system are earlier and more comprehensive in relation to the Lava Jato operation; the structuring of corporate governance and compliance, as well as the actions of top management to sponsor / reinforce the program - have boosted the beginning of the improvement of the compliance system of Odebrecht S.A., aligned with the best Corporate Governance practices and applicable laws, without, however, reaching the targets contained in the commitments entered into by the Organization with competent authorities; with the creation of a responsible body with staff and resources that are being regularly extended, the Organization has set up a permanent structure for evaluating and improving the processes of conformity and dissemination of experiences and best practices; despite the fact that it has published a risk management methodology, Odebrecht S.A.'s risk management process is still incipient - there is still no formal risk mapping, as well as the definition of limits and the maximum acceptable risk exposure; the Organization reinforced the remodeling of the Corporate Governance and Compliance structure through the issuance of new policies, in addition to the Governance and Compliance policies; the reformulation of the company's complaints channel complemented its compliance policy in order to detect possible deviations; Odebrecht S.A. systematically extended the communication and training on the subject to all its members; the definition of an internal audit plan and the contracting of an external audit, as well as the submission of the Organization to independent monitoring, provide the necessary support for the measurement of the capacity and effectiveness of internal controls, policies and procedures, aiming to identify failures and ways of improvement of processes; and, finally, the Odebrecht S.A. compliance system is in transition from the initial stage of implementation to the consolidation stage. |
publishDate |
2018 |
dc.date.accessioned.fl_str_mv |
2018-08-09T19:20:34Z |
dc.date.issued.fl_str_mv |
2018-04-09 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
SILVA, Marcos Ricardo Cruz da. Compliance: um estudo de caso sobre a estruturação do sistema de conformidade da Odebrecht S.A. 2018. 185 f.: il. Dissertação ( Mestrado em Administração) - UNIFACS Universidade Salvador. Salvador, 2018. |
dc.identifier.uri.fl_str_mv |
http://tede.unifacs.br/tede/handle/tede/661 |
identifier_str_mv |
SILVA, Marcos Ricardo Cruz da. Compliance: um estudo de caso sobre a estruturação do sistema de conformidade da Odebrecht S.A. 2018. 185 f.: il. Dissertação ( Mestrado em Administração) - UNIFACS Universidade Salvador. Salvador, 2018. |
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http://tede.unifacs.br/tede/handle/tede/661 |
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Universidade Salvador |
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