{"id":4506,"date":"2025-11-14T11:00:13","date_gmt":"2025-11-14T14:00:13","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4506"},"modified":"2025-11-14T12:11:16","modified_gmt":"2025-11-14T15:11:16","slug":"avaliacao-dos-estudos-sobre-o-nivel-de-maturidade-do-compliance-no-brasil-uma-revisao-sistematica-de-teses-e-dissertacoes","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/avaliacao-dos-estudos-sobre-o-nivel-de-maturidade-do-compliance-no-brasil-uma-revisao-sistematica-de-teses-e-dissertacoes\/","title":{"rendered":"Avalia\u00e7\u00e3o dos estudos sobre o n\u00edvel de maturidade do compliance no Brasil: uma revis\u00e3o sistem\u00e1tica de teses e disserta\u00e7\u00f5es"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4506\" class=\"elementor elementor-4506\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d87a425\" data-id=\"d87a425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4509\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f06cd1\" data-id=\"5f06cd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"183\" data-end=\"200\"><strong data-start=\"183\" data-end=\"200\">1. Introdu\u00e7\u00e3o<\/strong><\/p><p data-start=\"202\" data-end=\"504\">O termo <em data-start=\"210\" data-end=\"222\">compliance<\/em> representa o conjunto de pr\u00e1ticas e rotinas que t\u00eam como objetivo avaliar e gerenciar riscos, desenvolver a governan\u00e7a corporativa e, a partir dos riscos mapeados, promover o cumprimento volunt\u00e1rio dos preceitos normativos inerentes aos neg\u00f3cios da organiza\u00e7\u00e3o (Lamy &amp; Lamy, 2022).<\/p><p data-start=\"506\" data-end=\"865\">Derivado do verbo ingl\u00eas <em data-start=\"531\" data-end=\"544\">\u201cto comply\u201d<\/em>, significa agir em conformidade com as regras, ou seja, cumprir, executar, adequar-se, satisfazer o que foi imposto (Lamboy, 2018). Em portugu\u00eas, a tradu\u00e7\u00e3o mais pr\u00f3xima do termo \u00e9 \u201cconformidade\u201d. No entanto, n\u00e3o h\u00e1 uma express\u00e3o que represente com precis\u00e3o todo o alcance conceitual do <em data-start=\"832\" data-end=\"844\">compliance<\/em> (Lamy &amp; Lamy, 2022).<\/p><p data-start=\"867\" data-end=\"1377\">Para Lamboy (2018), o <em data-start=\"889\" data-end=\"901\">compliance<\/em> vai al\u00e9m do dever de obedecer \u00e0s normas internas e externas, estando relacionado \u00e0 mitiga\u00e7\u00e3o de riscos regulat\u00f3rios e reputacionais. A observ\u00e2ncia de normas transcende o campo jur\u00eddico, abarcando todas as obriga\u00e7\u00f5es que viabilizam o desenvolvimento empresarial e a redu\u00e7\u00e3o de seus riscos operacionais (Mathies, 2017). Assim, o <em data-start=\"1229\" data-end=\"1241\">compliance<\/em> tornou-se uma estrat\u00e9gia essencial \u00e0 gest\u00e3o, promovendo valor, sustentabilidade e transpar\u00eancia aos <em data-start=\"1342\" data-end=\"1356\">stakeholders<\/em> (Lamy &amp; Lamy, 2022).<\/p><p data-start=\"1379\" data-end=\"1989\">O <em data-start=\"1381\" data-end=\"1393\">compliance<\/em> representa o alinhamento entre normas, cultura organizacional e responsabilidade institucional, indo al\u00e9m da simples observ\u00e2ncia legal (OCDE, 2022). Para Saavedra (2019), o <em data-start=\"1567\" data-end=\"1579\">compliance<\/em> deixou de ser modismo e foi incorporado pela sociedade, diante da necessidade de ampliar a confian\u00e7a no ambiente corporativo, especialmente em cen\u00e1rios onde a governan\u00e7a \u00e9 impactada por abusos de poder. Assim, o <em data-start=\"1792\" data-end=\"1804\">compliance<\/em> institucional n\u00e3o deve ser entendido apenas como controle normativo, mas como um processo estrat\u00e9gico para o fortalecimento da transpar\u00eancia e da confian\u00e7a institucional (Costa, 2022).<\/p><p data-start=\"1991\" data-end=\"2528\">Segundo o Instituto Brasileiro de Governan\u00e7a Corporativa (IBGC, 2023), o <em data-start=\"2064\" data-end=\"2076\">compliance<\/em> \u00e9 a busca coerente entre os valores e princ\u00edpios da organiza\u00e7\u00e3o e suas pr\u00e1ticas reais. Um programa de <em data-start=\"2179\" data-end=\"2191\">compliance<\/em> deve envolver mecanismos e procedimentos como pol\u00edticas, c\u00f3digo de conduta, canal de den\u00fancias e instrumentos de preven\u00e7\u00e3o, detec\u00e7\u00e3o e resposta a desvios \u00e9ticos, fraudes e il\u00edcitos. Sua finalidade \u00e9 alinhar a conduta organizacional aos princ\u00edpios da integridade, favorecendo reputa\u00e7\u00e3o, efici\u00eancia e sustentabilidade (IBGC, 2023, p. 34).<\/p><p data-start=\"2530\" data-end=\"3179\">Medir o n\u00edvel de maturidade desses programas permite verificar se a conformidade est\u00e1 integrada \u00e0 estrat\u00e9gia organizacional e se os processos s\u00e3o dominados por gestores e colaboradores. A maturidade de <em data-start=\"2732\" data-end=\"2744\">compliance<\/em> revela o grau de institucionaliza\u00e7\u00e3o da cultura de integridade e gest\u00e3o \u00e9tica, pr\u00e1tica comum em pa\u00edses como EUA e na\u00e7\u00f5es europeias, em que fornecedores tamb\u00e9m s\u00e3o cobrados a implementar tais programas (Lamy &amp; Lamy, 2022). Teixeira (2021) prop\u00f5e que a maturidade de programas de <em data-start=\"3023\" data-end=\"3035\">compliance<\/em> deve ser medida por meio de indicadores estruturados, permitindo n\u00e3o apenas diagn\u00f3stico, mas evolu\u00e7\u00e3o estrat\u00e9gica das pr\u00e1ticas de conformidade. (&#8230;)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec41cd2\" data-id=\"ec41cd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50fcdaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50fcdaa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-656cbf9\" data-id=\"656cbf9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6868255 elementor-widget elementor-widget-text-editor\" data-id=\"6868255\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Artigo na \u00edntegra<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8607c3b elementor-widget elementor-widget-html\" data-id=\"8607c3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/1-Avaliacao-dos-estudos-sobre-o-nivel-de-maturidade-do-compliance-no-Brasil-uma-revisao-sistematica-de-teses-e-dissertacoes.pdf\" width=\"100%\" height=\"850px\" style=\"border: none;\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>1. Introdu\u00e7\u00e3o O termo compliance representa o conjunto de pr\u00e1ticas e rotinas que t\u00eam como objetivo avaliar e gerenciar riscos, desenvolver a governan\u00e7a corporativa e, a partir dos riscos mapeados, promover o cumprimento volunt\u00e1rio dos preceitos normativos inerentes aos neg\u00f3cios da organiza\u00e7\u00e3o (Lamy &amp; Lamy, 2022). Derivado do verbo ingl\u00eas \u201cto comply\u201d, significa agir em [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4510,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[94],"tags":[8],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[240],"class_list":["post-4506","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-materia-de-capa","tag-materia-de-capa","academias-nacional","edicoes-revista-edicao-53"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4506","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=4506"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4506\/revisions"}],"predecessor-version":[{"id":4513,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4506\/revisions\/4513"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4510"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4506"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4506"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4506"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4506"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}