O compliance, o controle interno e a mediação como instrumentos de governança das Instituições de Ensino Superior Privadas para mitigação de fraudes contra a Administração Pública.

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Date

2020-04-28

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Universidade Católica do Salvador

Abstract

In this work, we intended to analyze how the implementation of the compliance program contributes to an excellent administration in Brazilian Private Education Institutions. Law 12.486, of August 1, 2013, provides for the objective liability, in the civil and administrative scope, of companies that commit harmful acts against the national or foreign public administration. Law 13.140, of June 26, 2015, which provides for mediation between private individuals as a means of resolving disputes and the self-composition of conflicts within the scope of public administration, indicates the importance of resolving the conflict in a friendly manner with autonomy of the will of the parties. And its performance in the internal conflicts of the HEI. We discuss how compliance, internal control and mediation together change the way society views the institution. For that, the concepts and history of compliance are analyzed and how it was introduced in the educational system. In addition to the concepts of mediation and internal control. And how they together prevent corporate fraud. The study revealed that when this set of rules is worked on continuously and programmed, companies mitigate recurrent frauds with the National or Foreign Public Administration.

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Keywords

Compliance, Controle interno, Mediação, Instituição de ensino superior, Compliance, Internal control, Mediation, Higher education Institution

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