Effects on learning for internal audit in mitigating the risk of corruption in companies involved with the Operation Car Wash

Antonio Edson Maciel dos Santos; Liliane Cristina Segura; Ana Lucia Fontes de Souza Vasconcelos; Joshua Onome  Imoniana

doi:10.37497/CorruptionReview.6.2024.77

Authors

Antonio Edson Maciel dos Santos Universidade Presbiteriana Mackenzie, São Paulo https://orcid.org/0009-0002-6341-2216
Liliane Cristina Segura Universidade Presbiteriana Mackenzie, São Paulo https://orcid.org/0000-0001-7920-7319
Ana Lucia Fontes de Souza Vasconcelos Universidade Presbiteriana Mackenzie, São Paulo https://orcid.org/0000-0002-1963-8456
Joshua Onome Imoniana Universidade de São Paulo (USP), São Paulo https://orcid.org/0000-0002-6535-6863

DOI:

https://doi.org/10.37497/CorruptionReview.6.2024.77

Keywords:

Learning, Internal Auditing, Corruption, Risk Mitigation, Compliance, Operation Car Wash

Abstract

Objective: This study aims to identify the effects on learning for Internal Audit in mitigating the risk of corruption in companies involved in the Operation Car Wash, comparing before and after the event.

Method: This research has a qualitative approach. The population consists of seven companies, large economic groups of Brazilian origin, and with operations in various countries. The chosen sample type was non-probabilistic due to accessibility. A semi-structured interview was conducted for 6 of the respondents, and 1 unstructured interview due to presenting different characteristics from the others. The script is divided into three dimensions, totaling 41 questions, applying content analysis technique, divided into four categories, according to the theory.

Results: The results show the main lessons learned: (i) greater focus on mitigating the risk of corruption; (ii) prioritizing investments in increasing personnel, training, and technology; (iii) improvement in the efficiency and qualification of Internal Audit; and (iv) creation of business opportunities.

Originality/Relevance: highlighting that the organization can learn from the punishments to which they were subjected and, in some cases, formulate new growth strategies.

Theoretical/methodological contributions: This research is relevant for linking organizational learning with the sanctions incurred by Operation Car Wash, showing that Internal Audit plays a fundamental role in the fight against corruption and the mitigation of its risks.

Social/management contributions: Companies can use this study to develop strategically when facing any type of compliance risk.

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Author Biographies

Antonio Edson Maciel dos Santos , Universidade Presbiteriana Mackenzie, São Paulo

Professional with over 20 years of experience in Internal Audit, Internal Control, Risk Management, and Compliance in major multinational companies. I currently serve as a Member of the Statutory Audit Committee in companies across various sectors. I work as a professor at the Brazilian Institute of Corporate Governance (IBGC), teaching courses on Risk Management, Internal Controls, Compliance, and Internal Audit for Board of Directors, Audit Committee, and in-company programs. I am a guest professor at the University of Coimbra, Portugal, where I lecture on Indicators for Internal Audit. I participate as an external evaluator on various thesis defense panels at the Presbyterian University Mackenzie. I coordinate the courses Governance in Times of Crisis and Governance in Times of Change through the IBGC. I served as the Director of Training and Events (pro bono) at the Institute of Internal Auditors - IIA Brazil from 01/2017 to 02/2020, leading the organization of national and international training sessions and events. I am a member of the Risk Management Committees (since 2010) and Governance in Financial Institutions (from 2020) of the IBGC. Co-author of the Risk Management Guide, published in 2017, and IBGC Guide - Internal Audit - Essential Aspects for the Board of Directors, published in 2018. I am also part of the IBGC working group that developed the course and certification for Audit Committee members, in addition to participating in various research groups on Internal Control, Risk Management, Compliance, and Corporate Governance.

Liliane Cristina Segura, Universidade Presbiteriana Mackenzie, São Paulo

Ph.D. in Administration with a specialization in Finance from the Presbyterian University Mackenzie, Master's in Administration focused on strategy from FEA-USP. Bachelor's degree in Accounting Sciences from FEA-USP. Post-Doctorate in Administration from the University of Salamanca (Spain), Specialist in Entrepreneurship Business Plan from California State University, Fresno (CSU-Fresno), United States. Certified in IFRS by the International Association of Certified Accountants and Financial Managers (IACAFM). She coordinates the Undergraduate Program in Accounting Sciences at the Presbyterian University Mackenzie. She serves as a research professor at the Presbyterian University Mackenzie, teaching at Undergraduate, Master's, and Doctorate levels (PPG-CFE). She also teaches various MBAs and in-company courses. She is actively involved in national and international projects with funding from Capes and international funding bodies. Managing partner at Open-book Accounting and Financial Advisory. Consultant and partner at L&L Segura in the financial and accounting area. She has extensive experience in the financial and accounting areas of retail companies. Research interests include Corporate Governance, Corporate Social Responsibility, Corporate Finance, and Societal Accounting.

Ana Lucia Fontes de Souza Vasconcelos , Universidade Presbiteriana Mackenzie, São Paulo

Post-Doctorate at the University of São Paulo, focusing on Accounting and Controllership. Holds a Ph.D. in Social Work from the Federal University of Pernambuco and a Master's in Accounting and Actuarial Sciences from PUC-SP. Bachelor's in Accounting from the Catholic University of Pernambuco. Currently an Associate Professor at UFPE and collaborates with the Graduate Program in Accounting Sciences at UFPE and the Professional Masters and Doctorate Program in Controllership and Corporate Finance at Presbyterian University Mackenzie. A member of the Institute of Corporate Citizenship, with research expertise in Controllership, Accounting Regulation, Corporate Governance, Compliance, and Interventionist Research. Leads a CNPq research group focused on Interventionist Practices in Controllership.

Joshua Onome Imoniana, Universidade de São Paulo (USP), São Paulo

Associate Professor at the University of São Paulo, Joshua is a distinguished Fellow of the Institute of Public Accountants (Australia) and the Institute of Financial Accountants (UK), with certification in IT Corporate Governance (USA). He brings international experience across various roles and companies, specializing in Audit, Risk, and Management Control. Holding a post-doctorate from the University of Bologna and degrees from FEA-USP, his work focuses on auditing and controls with a sustainability emphasis. Joshua leads a research group in Auditing and IT, has published extensively, and is the Editor-in-Chief of the International Journal of Auditing Technology.

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