Effects on learning for internal audit in mitigating the risk of corruption in companies involved with the Operation Car Wash

Abstract

Objective: This study aims to identify the effects on learning for Internal Audit in mitigating the risk of corruption in companies involved in the Operation Car Wash, comparing before and after the event.
 Method: This research has a qualitative approach. The population consists of seven companies, large economic groups of Brazilian origin, and with operations in various countries. The chosen sample type was non-probabilistic due to accessibility. A semi-structured interview was conducted for 6 of the respondents, and 1 unstructured interview due to presenting different characteristics from the others. The script is divided into three dimensions, totaling 41 questions, applying content analysis technique, divided into four categories, according to the theory.
 Results: The results show the main lessons learned: (i) greater focus on mitigating the risk of corruption; (ii) prioritizing investments in increasing personnel, training, and technology; (iii) improvement in the efficiency and qualification of Internal Audit; and (iv) creation of business opportunities.
 Originality/Relevance: highlighting that the organization can learn from the punishments to which they were subjected and, in some cases, formulate new growth strategies.
 Theoretical/methodological contributions: This research is relevant for linking organizational learning with the sanctions incurred by Operation Car Wash, showing that Internal Audit plays a fundamental role in the fight against corruption and the mitigation of its risks.
 Social/management contributions: Companies can use this study to develop strategically when facing any type of compliance risk.