A STUDY OF THE PILLARS OF THE CORPORATE INTEGRITY AND COMPLIANCE PROGRAM OF THE BRAZILIAN SUPPORT SERVICE FOR MICRO AND SMALL ENTERPRISES—SEBRAE

Abstract

Due to the great capillarity of operations throughout the Brazilian territory, the SEBRAE System (Brazilian Service of Support for Micro and Small Enterprises) is seen as fundamental for the growth and development of entrepreneurship and, consequently, for the country’s economic growth. The SEBRAE System has been observed by external supervisory bodies for its efficiency to society and for the large volume of financial resources transferred by the federal government, through the contribution of the companies’ payroll. In this way, it is believed that it is the right time to confirm the importance of the institution to society and show the supervisory bodies good practices with the implementation of the integrity and compliance program, demonstrating transparency and competence for the correct use of public resources. 12,846/2013, called the Anti-Corruption Law, where companies must comply with the requirements of the law, showing the elaboration and implementation of an integrity and compliance program, with its pillars highlighting its internal guidelines to identify the risks of the business and act preventively to detect and deal with possible deviations. Based on this principle, the issue at hand is how to disseminate the norms, rules and procedures described in the pillars of the integrity and compliance program in the SEBRAE System. Thus, the general objective of this article is to analyze the importance of the pillars of the integrity program of the SEBRAE system in relation to the culture of compliance, compliance with standards, guidelines and laws of the business in which the SEBRAE System operates. The methodology used in this article is an exploratory qualitative research, highlighting the bibliographic research, which had the support of part of the legislation made available by the Brazilian supervisory authorities, specialist books, websites and publications related to compliance, integrity program, SEBRAE.