Um estudo sobre as diferenças no processo de third-party due diligence antes e depois da corrupção, com o objetivo de prevenir atos de corrupção nas empresas

• Ano de defesa: 2021
• Autor(a) principal: Melo, Luciano Pavarini de
• Orientador(a): Segura, Liliane Cristina
• Banca de defesa: Vasconcelos, Ana Lucia Fontes de Souza , Imoniana, Joshua Onome
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria e Finanças Empresariais
• Departamento: Centro de Ciências Sociais e Aplicadas (CCSA)
• País: Brasil
• Palavras-chave em Português: compliance; corrupção; third-party due diligence; programa de integridade
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS
• Link de acesso: https://dspace.mackenzie.br/handle/10899/28473

Objective: To create a model of assessment and classification of the risk of corruption of third parties/intermediaries so that it can be applied in companies to carry out the Third-Party Due Diligence (TPDD) process in order to prevent corruption. Methodology: The study uses applied research, as it aims to generate consolidated knowledge in the form of a product (Third Party/Intermediary Corruption Risk Classification Form). The research method is the inductive one, because, by means of the verification of specific data, premises are verified that lead to probable conclusions using the qualitative approach. The research was carried out in the format of a multiple case study conducted through qualitative interviews and collection of documents from the interviewed companies. For data analysis, Iramuteq software was used, as well as manual data analysis. Results: It was noted that prior to investigations for the violation of the Foreign Corrupt Practices Act (FCPA), none of the three companies interviewed had TPDD procedures. During the investigations and monitoring period, initiatives of a TPDD procedure were observed, however, still in an incipient manner and without fully following the guidelines of the anti-corruption regulators regarding the assessment and risk classification of third parties/intermediaries. After the investigations and monitoring period, it was observed that the three companies implemented a TPDD procedure following the guidelines of the anti corruption regulators. The initial step of the TPDD process, which is assessing and classifying the risks of the third parties/intermediaries was mainly captured so that the appropriate level of due diligence could be performed. The criteria used by the interviewees for the assessment and risk classification of third parties/intermediaries were captured and evaluated in the light of the theoretical reference on the topic. Practical Implications: As a product of the research, the ‘Third Parties/Intermediaries Corruption Risk Rating Form’ was created. The form is intended to classify third parties/intermediaries in a relationship of high or low risk of corruption. For the elaboration of the form, the criteria shared by the interviewees through the interviews and documents and the guidelines of the anti-corruption regulators were used. The form may be used by any company in order to initiate or improve the assessment and classification of corruption risks of its third parties/intermediaries for the realization of TPDD. Originality and contributions: No previous research was found on the difference in TPDD procedures before and after corruption cases. In addition, although the anti-corruption regulators and research institutes on the topic present the criteria to be observed during the TPDD process, in all the materials researched, the ‘how’ such information should be identified could not be found. This study aims to present in a practical manner the ‘how’ companies should use the criteria for risk assessment and classification of their third parties/intermediaries in order to prevent corruption. As a contribution, a Third Party/Intermediary Corruption Risk Classification Form was developed, using as reference the information obtained during the study and the guidance of the anti-corruption regulatory entities. As contribution, it was elaborated a form which uses as a reference the information gathered during the study (interviews and documents collected) and the guidelines of the anti-corruption regulatory agencies. The purpose of the form is to contribute to the corruption risk classification process, helping to prevent corruption