A lei Anticorrupção e o papel da auditoria interna
Diário de Pernambuco
por Fabiano Castello e Gustavo Lucena
Aqueles que acham que a Lei 12.846, promulgada em 29 de Janeiro de 2014, conhecida como Lei Anticorrupção, é assunto exclusivo dos departamentos jurídicos cometem um grande engano. A Auditoria Interna tem um papel fundamental para ajudar as organizações a se estruturarem e protegerem seus acionistas e executivos.
A Lei Anticorrupção entrou em vigor no final de julho, após seis meses de sua publicação. Ela vem para acompanhar a tendência internacional, na qual não apenas se vê aumentado os convênios entre países no que diz respeito ao intercâmbio de informações sobre corrupção e lavagem de dinheiro (o Brasil ratificou em 2005 a Convenção das Nações Unidas Contra a Corrupção) como também a aplicação de lei específicas, como o ato contra práticas de corrupção estrangeiras dos Estados Unidos ("FCPA") e o ato anticorrupção do Reino Unido ("UK Bribery Act"). Existem leis específicas também na China, Rússia, Canadá, Chile e Colômbia.
A lei brasileira é ampla: aplica-se a quaisquer sociedades empresárias e sociedades simples, independentemente da forma de organização ou modelo societário adotado; fundações, associações de entidades ou pessoas, ou sociedades estrangeiras, que tenham sede, filial ou representação no território brasileiro, independentemente do tamanho da operação (aplica-se, por exemplo, apenas a uma empresa que só possua departamento comercial no Brasil ou que tenha uma operação temporária relacionada às Olimpíadas). E, além de ampla, é severa: a multa pode chegar a 20% do faturamento bruto ou R$ 60 milhões caso não se possa determinar o valor do faturamento. Além disso, exige, entre outros, a publicação de extrato da sentença em meios de comunicação de grande circulação, e inscreve a organização no Cadastro Nacional de Empresas Punidas (CNEP), incluindo razão social, tipo de sanção aplicada, data de aplicação e vigência.
Na aplicação das sanções são levados em consideração como fatores atenuantes a existência de mecanismos e procedimentos internos de integridade, auditoria interna e incentivo à denúncia de irregularidades e a aplicação efetiva de códigos de ética e de conduta no âmbito da pessoa jurídica. Na prática, isto significa ter um robusto programa de compliance, que compreenda, ainda que não exclusivamente: objetivos claros, independência, direito de acesso à informações, autoridade e responsabilidades, comunicação com reguladores, reportes periódicos ao comitê de auditoria e/ou ao conselho de administração e metodologia baseada em riscos.
E é aí que a auditoria interna tem um papel fundamental: ajudando as organizações a estarem aderentes à Lei, não apenas auxiliando na estruturação da governança (resguardando obviamente sua independência) como também na revisão de seus processos.
Um observador mais atento verá que os exemplos acima estão absolutamente em linha com a mais recente pesquisa PULSE OF PROFESSION, de 2014, do Instituto dos Auditores Internos (IIA Global – sigla em inglês), na qual 43% dos respondentes brasileiros afirmam que em 2015 aumentará o percentual de trabalhos relacionados a governança corporativa. Este é mais um nicho onde a auditoria interna pode mostrar seu valor aos mais diversos stakeholders das organizações.
The Anti-Corruption Law and the role of internal audit
Diário de Pernambuco
Fabiano Castello and Gustavo Lucena
Those who think the Law 12,846, enacted on January 29, 2014, known as the Anti-Corruption Law, is the exclusive subject of legal departments make a big mistake. Internal Audit has a key to helping organizations structure themselves and protect their shareholders and executive role.
The Anti-Corruption Act came into force in late July, after six months of its publication. She has to follow the international trend, in which we see not only increased the covenants between countries with regard to the exchange of information on corruption and money laundering (Brazil ratified in 2005 the United Nations Convention Against Corruption) as well the implementation of specific laws, such as the act against practices of foreign corruption in the United States ("FCPA") and the anti-corruption act in the United Kingdom ("UK Bribery Act"). There are also specific laws in China, Russia, Canada, Chile and Colombia.
Brazilian law is broad: it applies to any entrepreneurs and simple societies societies, regardless of the form of organization or corporate model adopted; foundations, associations, entities or persons, or foreign companies that have their headquarters, branch or representation in Brazil, regardless of size of operation (applies, for example, only a company that only has commercial department in Brazil or has temporary operation related to the Olympics). And besides wide, is severe: a fine may reach 20% of gross sales or R $ 60 million if it can not determine the value of sales. It requires, among other things, the publication of an abstract of judgment in the media of general circulation, and it enters the organization in the National Register of Enterprises punished (CNEP), including company name, type of sanction imposed, date of application and validity .
In the application of penalties are taken into account as mitigating factors the existence of mechanisms and procedures of integrity, internal audit and encouraging whistleblowing and the effective implementation of codes of ethics and conduct within the legal person. In practice, this means having a robust compliance program, involving, but not limited to: clear goals, independence, right of access to information, authority and responsibilities, communication with regulators, periodic reports to the audit committee and / or council management and risk-based methodology.
And that's where that internal audit plays a key role: helping organizations are adhering to the law, not only assisting in the structuring of governance (obviously protecting its independence) as well as in reviewing their processes.
A more careful observer will see that the examples above are absolutely in line with the latest research PULSE OF PROFESSION, 2014, the Institute of Internal Auditors (IIA Global - English acronym), in which 43% of Brazilian respondents claim that in 2015 increase the percentage of work related to corporate governance. This is another niche where internal audit can show your value to the various stakeholders of organizations.
The Anti-Corruption Law and the role of internal audit
Diário de Pernambuco
Fabiano Castello and Gustavo Lucena
Those who think the Law 12,846, enacted on January 29, 2014, known as the Anti-Corruption Law, is the exclusive subject of legal departments make a big mistake. Internal Audit has a key to helping organizations structure themselves and protect their shareholders and executive role.
The Anti-Corruption Act came into force in late July, after six months of its publication. She has to follow the international trend, in which we see not only increased the covenants between countries with regard to the exchange of information on corruption and money laundering (Brazil ratified in 2005 the United Nations Convention Against Corruption) as well the implementation of specific laws, such as the act against practices of foreign corruption in the United States ("FCPA") and the anti-corruption act in the United Kingdom ("UK Bribery Act"). There are also specific laws in China, Russia, Canada, Chile and Colombia.
Brazilian law is broad: it applies to any entrepreneurs and simple societies societies, regardless of the form of organization or corporate model adopted; foundations, associations, entities or persons, or foreign companies that have their headquarters, branch or representation in Brazil, regardless of size of operation (applies, for example, only a company that only has commercial department in Brazil or has temporary operation related to the Olympics). And besides wide, is severe: a fine may reach 20% of gross sales or R $ 60 million if it can not determine the value of sales. It requires, among other things, the publication of an abstract of judgment in the media of general circulation, and it enters the organization in the National Register of Enterprises punished (CNEP), including company name, type of sanction imposed, date of application and validity .
In the application of penalties are taken into account as mitigating factors the existence of mechanisms and procedures of integrity, internal audit and encouraging whistleblowing and the effective implementation of codes of ethics and conduct within the legal person. In practice, this means having a robust compliance program, involving, but not limited to: clear goals, independence, right of access to information, authority and responsibilities, communication with regulators, periodic reports to the audit committee and / or council management and risk-based methodology.
And that's where that internal audit plays a key role: helping organizations are adhering to the law, not only assisting in the structuring of governance (obviously protecting its independence) as well as in reviewing their processes.
A more careful observer will see that the examples above are absolutely in line with the latest research PULSE OF PROFESSION, 2014, the Institute of Internal Auditors (IIA Global - English acronym), in which 43% of Brazilian respondents claim that in 2015 increase the percentage of work related to corporate governance. This is another niche where internal audit can show your value to the various stakeholders of organizations.
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