THE USE OF THE QUESTIONNAIRE AS A RESEARCH INSTRUMENT IN THE ANALYSIS OF THE APPLICABILITY OF COMPLIANCE IN PUBLIC ORGANIZATIONS

• Autor(a) principal: Andrade, Lucinéia Aparecida Vieira de
• Data de Publicação: 2018
• Outros Autores: Moraes, Marcela Barbosa de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Latin American Journal of Business Management
• Texto Completo: https://www.lajbm.com.br/index.php/journal/article/view/431
• topic: Compliance. Aplicabilidade. Organização. Instrumento. Questionário.; Compliance. Applicability. Organization. Instrument. Questionnaire.

The study addresses the use of the questionnaire as a research tool in the analysis of the applicability of compliance in public organizations, because it is understood that it is not enough that they adopt compliance procedures, but it is essential to apply these procedures, as provided by Laws no. 12,846 / 2013 and 13,303 / 2016. It was understood that the applicability of compliance to the effectiveness of the program is indispensable as it treats the IBGC (2015) and is directly related to the pillars that support it and cited by SERPA and SIBILLE (2016), CGU (2015) and Giovanini (2014). Among other authors who discuss the pillars, albeit in a non-identical way. For the present study, these were understood as categories (the set of joined elements and measures adopted) able to prevent, detect and treat the risks of illicit and / or unethical conduct. Eight categories and their bases of theoretical support were adopted and analyzed in detail, and in the end, it was evidenced that they are related among themselves, when the applicability of the compliance in the public organizations. Thus, these categories were used as basis and support in the elaboration of the questionnaire, in order to emphasize the importance of the same ones for the clarification of the subject under analysis. The present research has the qualitative approach, how many to the objectives is descriptive and used standard techniques of data collection (questionnaire). As for the technical procedures, the research is bibliographical, which allowed the subject to be examined under a new approach and used the content analysis to ascertain the data available in the Planalto, IBGC, USP, CGU, TCU and SCIELO database, among others. Finally, the objective was to demonstrate that the questionnaire is an adequate and efficient research tool in the analysis of the applicability of compliance in public organizations.