Title: Ineffectiveness of compliance programmes in a changing environment - Brazilian experience

Authors: Joshua Onome Imoniana; Luiz Carlos Jacob Perera

Addresses: School of Economics, Management and Accounting, University of São Paulo, Ave Luciano Gualberto, 908 FEA/3 Room 238, 05508-010 São Paulo, Brazil ' Universidade Presbiteriana Mackenzie, Rua da Consolação, 896, 01302-907, Brazil

Abstract: This paper discourses ineffectiveness of compliance programmes in a changing environment, drawing on dialogic theory and philosophy. Compliance is meant to assure the rule of law, principles and regulations that guide organisations' operation. Our approach is built on existing critical inquiries introduced to derive principles through reflection upon phenomenon of non-compliant. We performed an archival research and also narrated on a single case of a practitioner of forensic investigation to guide discussion. Suffice it to say that ethics and compliance will always work hand in hand, while taking the tone at the top from the control environment as guidance for plain compliance. Noteworthy that non-exemplary penalty may be the only reason for non-compliance, non-enforcement may be one. We conclude that an effective compliance programme should have adequate design, oversight, reasonable person in forefront, operating and reporting, recording and timing, communicating and training, monitoring and evaluation, enforcement and right response.

Keywords: compliance effectiveness; internal control; dialogic theory; enforcement; Brazil; ethics; compliance programmes.

DOI: 10.1504/IJAUDIT.2014.066230

International Journal of Auditing Technology, 2014 Vol.2 No.2, pp.109 - 123

Available online: 08 Dec 2014 *

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