DO CONCEITO À PROPOSTA DE IMPLEMENTAÇÃO: AS LINHAS DE DEFESA À LUZ DA NOVA LEI DE LICITAÇÕES E CONTRATOS (LEI 14.133/2021)

Abstract

In the face of Law 14.133/2021, although at risk of successive extensions, the required innovations are remarkable. After 30 years of coexistence with Law 8666/1993, the legislator brought a robust structure arising from themes targeted by judgments, regulations, normative instructions and even international standards. In this way, art. 169 which, aiming at a governance risk management practice, used the internal audit template “The Institute of Internal Auditors – IIA”, a standard recognized worldwide for the three lines of defense in organizations. Comparing the estimated assumptions to the realities of public entities, some inconsistencies are identified, remedied through forthcoming regulations. Using the deductive method and the bibliographic technique, this article aims to conceptualize and structure the demand for regulation of Art. 169 of Law 14.133/2021 based on the perspectives and realities of the interested public entity. It is therefore concluded that, even if it is necessary to previously establish the Risk Management Policy, Governance and Compliance Policy and the organizational structure of the Central Internal Control Body and, even if there are inconsistencies in the letter of the law on the subject, it is appropriate for regulation in the form of definitions of competences, as drafted in this work.