Compliance Program Challenges in Public Enterprises
DOI:
https://doi.org/10.14393/RFADIR-v49n1a2021-46986Keywords:
Compliance Programs, Public companies, Corporate governance, Public administrationAbstract
The present work has as object of study the compliance programs applicable to Brazilian public companies. Furthermore, it aims to analyze the instruments for the development and implementation of compliance programs by public companies belonging to the indirect public administration. For this, the hypothetical-deductive method is used, using a bibliographic study and legislation pertinent to the theme. As an initial
theoretical framework, the Theory of Administrative Act is adopted, since the creation of a public company must be authorized by law. As an initial hypothesis, it is understood the possibility for public companies to develop and implement compliance programs considering the rules of corporate governance discipline in Law No. 13303/2016, also known as the state law.