Banca de DEFESA: ANDREIA NUNES TEIXEIRA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : ANDREIA NUNES TEIXEIRA
DATA : 24/09/2021
HORA: 17:30
LOCAL: Videoconferência
TÍTULO:

Maturity evaluating model of a compliance program: an application in SENAC Bahia.

PALAVRAS-CHAVES:

Compliance. Integrity program. Autonomous Social System. Agency theory. Governance. Risk management. Compliance maturity.

PÁGINAS: 138
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
RESUMO:

The present study proposed to develop a model for assessing compliance program maturity, through an evaluation matrix drawn from the maturity indicators contained in the Manual Prático de Avaliação do Programa de Integridade, prepared by Controladoria Geral da União (CGU), in KPMG's compliance maturity survey, in the questionnaire to assess companies that are part of the Cadastro Nacional de Empresas Comprometidas com a Ética e a Integridade (Empresa Pró-Ética) and in the document called Evaluation of Corporate Compliance Program – DOJ (Department of Justice). To validate the model, it was applied at SENAC Bahia, an institution that is part of the Autonomous Social Service and that provides a service to society with relevant participation. The study proposed to answer the question about which indicators to consider for the development of a maturity assessment model for a compliance program, based on the premise that it is important to analyze the maturity level of a compliance program based on indicators that are sufficient and adequate to guide its implementation. The basis of the study was based on the Agency Theory, corporate governance, and the literature on compliance from the perspective of CGU, ISO 19.600:2014, the Committee of Sponsoring Organizations of the Treadway Commission (COSO), Foreign Corrupt Practices Act (FCPA), and Brazilian Anti-Corruption Law. Methodologically, for data collection, some instruments were used, namely: bibliographical research, documental research, interviews with strategic managers and application of a questionnaire for employees of SENAC Bahia, distributed by five groups of function for analyzing the perception of the existing compliance program. For data treatment, the analysis was performed using descriptive statistics, which allowed the identification of the correlation between the variables of each index, and the boxplot analysis, which indicated the dispersion of the data obtained in the research. The result of the survey showed that SENAC Regional Bahia is making efforts to improve the maturity indexes achieved, identified in the survey with an index of 2.68, classified as a sustainable level, thus indicating the existence of compliance practices implemented in the Regional. However, it was noted that there is a way to go to reach more advanced levels in improving existing practices and maintaining compliance with regulatory agencies. As a limitation, as this work focuses on institutions that are part of the Autonomous Social Service, specifically, SENAC Bahia, the conclusions must be observed taking into account the peculiarities of the Regional in question. The model and indicators suggested in the evaluation matrix and validated are sufficient to define the maturity of a program, which can be, in other researches, improved and used other parameters from updated sources. It can also be applied to other institutions or organizations, including adjusting its nature and size, in order to identify the level of maturity to support action plans and guide the implementation of compliance programs.

MEMBROS DA BANCA:
Presidente - 2003461 - ANTONIO FRANCISCO DE ALMEIDA DA SILVA JUNIOR
Externo à Instituição - ANTÔNIO VINICIUS SILVA CALDAS - UFS
Externo ao Programa - 1219699 - JOSEILTON SILVEIRA DA ROCHA