HOW DOES TRAINING PROMOTE ETHICAL CORPORATE CULTURE AND FIGHT PAPER COMPLIANCE PROGRAMS? A GAP ANALYSIS TO EVALUATE THE EFFECTIVENESSOF COMPLIANCE PROGRAMS IN BRAZI

Abstract

This paper runs a gap analysis on the legal perspective regarding integrity training provided in Law No. 12,846/2013, Decree No. 11,129/2022, and guidelines and directives issued by the Office of the Comptroller General (CGU) building arguments to aid governmental authorities and companies with implementation and evaluation of its compliance programs. The study begins by theoretically defining the compliance program as a corporate internal process, reviewing leading implementation practices regarding training provided in the CGU rules, highlighting the provisions of the ISO 37301 about training and evaluation (comparing with the Brazilian laws and rules when possible), and analyzing the content of the U.S. Department of Justice’s Evaluation Guidelines on Compliance Programs. Therefore, the paper aims to foster the reflection of authorities, professionals and companies regarding the need for mandatory evaluations to measure the level of awareness after the compliance program’s training. Supported by local and international academic literature review, the debate argues about the possibility and benefits of updating the Brazilian rules or adopting the best practices to introduce mandatory evaluations on training with qualitative analysis to promote ethical corporate culture and effectiveness of compliance programs.