IMPLEMENTATION OF COMPLIANCE IN THE BRAZILIAM PUBLIC SECTOR: A LITERATURE REVIEW

Abstract

Brazilian state-owned companies´ reputation was greatly damaged due to huge public money embezzlement in recent years. Federal Police, between 2014 and 2017, indicated about 48 billion reais as alleged embezzlement of resources, which should had been allocated to health, education and economic growth. In this sense, in order to mitigate risks, control through a legal framework was necessary to institutionalize, in public and private companies, the development of compliance programs, also called integrity. The objective of this work is, therefore, to carry out literature review about the benefits and difficulties for the implementation and development of compliance programs in Brazilian public agencies, in the fight against corruption. Therefore, a systematic search was carried out in the Scientific Electronic Library Online (SCIELO) databases, CAPES' journal portal and Google academic, where initially the titles and abstracts were read, considering as inclusion criteria articles published in the journals, years from 2010 to 2022, as well as those who addressed studies on the development of compliance programs regarding the difficulties and benefits achieved. The results found point to the importance of implementing and developing compliance/integrity programs in public and private companies, requiring effective support from top management, since the program becomes complex, as it requires knowledge, as well as a human resources structure empowered. Furthermore, there are many references and materials that support the activities, arising from the legislation or that were produced by persons that have expertise in the subject, such as CGU (Controladoria-Geral da União), TCU (Tribunal de Contas da União), among others. The challenge is enormous, because it goes beyond compliance with legislation, requiring a change in culture and behavior from those involved.