Governança corporativa e compliance: um estudo da percepção do tema sob o ponto de vista dos funcionários da caixa econômica federal em Fortaleza

Abstract

Depending on the size and industry of a particular company, the possible exposure of failures or fraud resulting from misconduct of its employees may even cause its bankruptcy. In order to ensure transparency to the market and greater fidelity of the information provided, compliance arises through the need to create an area that is committed to guarantee the compliance of the organizations with a systematic follow-up of norms and laws applicable to the business segment and to the enterprise as a whole. Within the financial sector, banks operate in a highly competitive and globalized market, although they contain technology and information systems constantly being improved, making more and more products and services available, making operating and credit risks more frequent. However, global regulatory agencies have required these financial institutions to have more effective instruments to control and mitigate these risks. In this context, the work seeks, through a quantitative approach, to demonstrate the relevance of the activities of internal control, corporate governance and compliance with the perception of CAIXA employees. The objective of this work is to demonstrate the importance of compliance in the creation of an environment of control, management, evaluation and mitigation of risks, through compliance with external and internal laws and regulations aimed at reducing the occurrence of credit and operational risks. It was used the data collection with employees of Caixa Econômica Federal about the importance of compliance in their activities. The answers showed that the company studied put into practice the rules established by the regulatory bodies. Books, articles and other literatures were used to support the theoretical foundation.