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





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


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.


Download data is not yet available.

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.


Abdolmohammadi, M. J., Ramamoorti, S., & Sarens, G. (2013). CAE Strategic relationships. Altamonte Springs, Florida: The Institute of Internal Auditors.

Abreu, C. (2011). A economia da corrupção nas sociedades desenvolvidas contemporâneas. Porto: Fronteira do Caos.

American Institute of Certified Public Accountants. (AICPA). (2019). Recuperado em: 19 junho, 2019, de https://www.aicpa.org/.

Andrade, A, & Rossetti, J. P. (2014). Governança corporativa: fundamentos, desenvolvimento e tendências. (7a ed.). São Paulo: Atlas.

Argyris, C., & Schon, D. A. (1978). Organizational learning: a theory of action perspective. Workingham: Addison-Wesley.

Association of Certified Fraud Examiners. ACFE. (2016). Report to the nations on occupational fraud and abuse 2016 global fraud study. Recuperado em 11 setembro, 2016, de http://www.acfe.com/.

Association of Certified Fraud Examiners. ACFE. (2020). Report to the nations: 2020 global study on occupation fraud and abuse. Association of Certified Fraud Examiners, Inc. Recuperado em 22 julho, 2020, de https://acfepublic.s3-us-west-2.amazonaws.com/2020-Report-to-the-Nations.pdf.

Attie, W. Auditoria interna. (2009). (2a ed.). São Paulo: Atlas.

Beuren, I. M., Longaray, A. A., Raupp, F. M., Sousa, M. A. B., Colauto, R. D., & Porton, R. A. B. (2006). Como elaborar trabalhos monográficos em contabilidade: teoria e prática. (3a ed.). São Paulo: Atlas.

Bitencourt, C. C. (2005). Gestão de competências e aprendizagem nas organizações. São Leopoldo: Unisinos.

Boynton, W. C., & Johnson, R. N. (2002). Auditoria. Trad. José Evaristo dos Santos. São Paulo: Atlas.

Chambers, R. F. (2014). Lessons learned on the audit trail. Altamonte Springs: The Institute of Auditors Research Foundation, Altamonte Springs.

Chambers, R. F. (junho, 2015). The FIFA scandal: five lessons for internal audit. Recuperado em 12 outubro, 2016, de https://iaonline.theiia.org/blogs/chambers/2015.

Chatterjee, P., Roth, J., & Witzany, A. (2016). Auditando a cultura: um olhar formal sobre o informal. (3a ed.). Global Perspectives and Insights, The Institute of Internal Auditors. Recuperado em 30 janeiro, 2018, de http://www.iiabrasil.org.br/arearestrita/publicacoes.php.

Chen, H., & Soltes, E. (maio, 2018). Porque os programas de compliance fracassam e como corrigi-los. Harvard Business Review Brasil, RFM, São Paulo, 96(5), 65-73.

Committee of Sponsoring Organizations of Treadway Commission. COSO. (2004, September). Enterprise Risk Management. Integrated Framework (Executive Summary). Recuperado em 03 setembro, 2019, de https://www.coso.org/Documents/COSO-ERM-Executive-Summary-Portuguese.pdf.

Conferência Nacional da Indústria. CNI. (2016). Retratos da sociedade brasileira. Ano 5, 28. Recuperado em 10 outubro, 2016, de http://arquivos.portaldaindustria.com.br/app/cni.

Conselho Federal de Contabilidade. (2003). Resolução CFC n. 986/03. Aprova a NBC TI 01 – da Auditoria Interna. Brasília: CFC. Recuperado em 03 setembro, 2019, de https://cfc.org.br/tecnica/normas-brasileiras-de-contabilidade/nbc-ti-de-auditoria-interna/.

Conselho Federal de Contabilidade. (2011). Resolução CFC n. 1.329/11. Recuperado em 2020, de https://www2.cfc.org.br/sisweb/sre/detalhes_sre.aspx?Codigo=2011/001329&arquivo=Res_1329.doc.

Controladoria Geral da União. CGU. (2009). Instituto Ethos de Empresas e Responsabilidade Social e Grupo de Trabalho do Pacto Empresarial pela Integridade contra a Corrupção. A responsabilidade social das empresas no combate à corrupção. Recuperado em 30 janeiro, 2018, de https://www.cgu.gov.br/Publicacoes/etica-eintegridade/arquivos/manualrespsocialempresas.

Crepaldi, S. A. (2000). Auditoria contábil: teoria e prática. (2a ed.). São Paulo: Atlas.

Crossan, M. M., Lane, H. W., & White, R. E. (1999). An organizational learning framework: from intuition to institution. Academy of Management Review, 24(3), 522-537.

Dallagnol, D. (2017). A luta contra a corrupção. Rio de Janeiro: Primeira Pessoa.

Deloitte Touche Tohmatsu. (2017). Tendências para a auditoria interna: áreas de foco e alto impacto em 2017. São Paulo. Recuperado em 30 janeiro, 2018, de https://www2.deloitte.com/content/dam/Deloitte/br/Documents/risk/Tend%C3%AAnci as-auditoria-interna-Deloitte.pdf.

Deloitte Touche Tohmatsu, & Instituto dos Auditores Internos do Brasil. IIA. (2016). Auditoria interna no Brasil: análise comparativa das tendências globais para uma função em transformação. São Paulo. Recuperado em 21 julho, 2020, de http:// https://www.editoraroncarati.com.br/v2/phocadownload/deloitte_auditoria_interna_2016.pdf.

Denison, D. R., & Mishra, A. K. (1995). Toward a theory of organizational culture and effectiveness. Organization Science, 6(2), 204-223.

Diehl, A. A., & Tatim, D. C. (2004). Pesquisa em ciências sociais aplicadas: métodos e técnicas. São Paulo: Pearson Brasil.

Filgueiras, F. (2009). A tolerância à corrupção no Brasil: uma antinomia entre normas morais e prática social. Opinião Pública, Campinas, 15(2). Recuperado em 30 janeiro, 2018, de http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0104-62762009000200005.

Fiqueiredo, L. R. (1996). Revoltas, fiscalidade e identidade colonial na América Portuguesa: Rio de Janeiro, Bahia e Minas Gerais, 1640-1761. 1996. Tese de Doutorado, Universidade de São Paulo, São Paulo, SP, Brasil.

Fragoso, R., & Araujo, C. (2014). Lei Anticorrupção: um retrato das práticas de compliance na era da empresa limpa. Um novo cenário para o Brasil. São Paulo: Deloitte Touche Tohmatsu. Recuperado em 28 novembro, 2016, de https://www2.deloitte.com/content/dam/Deloitte/br/Documents/risk/Lei_Anticorrupcao.

Freitas, E. C. de. (2012). Avaliação do sistema de combate às fraudes empresariais no Brasil. Dissertação de Mestrado em Controladoria Empresarial, Universidade Presbiteriana Mackenzie, São Paulo, SP, Brasil.

Guerra, A., Oliveira, A., Carvalho, A., Jakobsen, K., Vitagliano, L., Manzano, M., Toledo, M., Ribeiro, P., Silva, R., Silva, R., Bokany, V., & Nozaki, W. (2017). Poder e corrupção do capitalismo. São Paulo: Fundação Perseu Abramo. Recuperado em 30 janeiro, 2018, de https://fpabramo.org.br/publicacoes/wp-content/uploads/sites/5/2017/12/Poder-e-Corrupc%CC%A7a%CC%83o-web-rs.pdf.

Hall, J. (2016, February). Celebrating 75: perspective on our profession. The anti-fraud moment: internal auditor. Altamonte Springs, LXXII(I), 35-37.

Henderson, W. T. (2013). Anti-corruption internal audits. A crucial element of anti-corruption compliance. Ernst & Young LLP’s Fraud Investigation & Dispute Services Practice. Recuperado em 5 dezembro, 2016, de http://www.ey.com/Publication/vwLUAssets/EY-FIDS-Anti.

Huber, G. P. (1991). Organizational learning: the contributing process and the literature. Organization Science, 1(2). Recuperado em 03 setembro, 2019, de https://pubsonline.informs.org/doi/10.1287/orsc.2.1.116.

Imoniana, J. O., & Murcia, F. D. (2016). Patterns of similarity of corporate frauds. The Qualitative Report (Online), 21, 143-162.

Instituto Brasileiro de Governança Corporativa. IBGC. (2015). Código das melhores práticas de governança corporativa. (5a ed.). São Paulo: IBGC.

Instituto Brasileiro de Governança Corporativa. IBGC. (2018). Auditoria interna: aspectos essenciais para o Conselho de Administração. Série IBGC Orienta, 39.

Instituto dos Auditores Internos do Brasil. IIA. (2014). IPPF. Guide Practice. Auditing Anti-Bribery and Anti-Corruption Programs. Recuperado em 28 novembro, 2016, de http://www.iiabrasil.org.br/new/IPPF.

Instituto dos Auditores Internos do Brasil. IIA. (2017). Estrutura Internacional de Práticas Profissionais (IPPF). Trad. de IIA Brasil. São Paulo: IIA.

Key, J. (2012). Sawyer’s Guide for internal auditors: governance, risk management and compliance essentials. (6a ed., Volume 3). Altamonte Springs: The Institute of Auditors Research Foundation.

KPMG. (2017). Pesquisa maturidade do compliance no Brasil. (2a ed.). São Paulo. Recuperado em 30 janeiro, 2018, de https://assets.kpmg.com/content/dam/kpmg/br/pdf/2017/01/br-kpmgpesquisa-maturidade-2a-edicao.pdf.

Lei n. 12.846, de 01 de agosto de 2013. Dispõe sobre a responsabilização administrativa e civil de pessoas jurídicas pela prática de atos contra a administração pública, nacional ou estrangeira, e dá outras providências. Recuperado em 8 dezembro, 2017, de http://www.planalto.gov.br/ccivil_03/_ato2011-2014/2013.

Leonard-Barton, D. (1992). Core capability and core rigidity: a paradox in managing new product. Strategic Management Journal, 13(S1), 111-125.

Liao, J., Welsch, H. P., & Stoica, M. (2003). Organizational absorptive capacity and responsiveness: an empirical investigation of growth-oriented SMEs. Entrepreneurship Theory and Practice, 28(1), 63-85.

Lima, C. (24 fev. 2012). Os maiores escândalos de corrupção do Brasil. Revista Mundo Estranho. Recuperado em 9 dezembro, 2017, de https://mundoestranho.abril.com.br/cotidiano/os-a.

Liu, J., Woo, H. S., & Boakye-Bonsu, V. (1997). Developing internal auditing procedures in UK Organizations using a benchmarking approach. Managerial Auditing Journal, 12(9). Recuperado em 30 janeiro, 2018, de http://www.emeraldinsight.com/doi/abs/10.1108/02686909710185198.

Lupion, B. (27 jul. 2016). Porque as auditorias dificilmente detectam corrupção em uma empresa. Nexo. Recuperado em 12 outubro, 2016, de https://www.nexojornal.com.br/expresso/2016/07/27/Por-que-as-auditorias-dificilmente-detectam-corrup%C3%A7%C3%A3o-em-uma-empresa.

Migliavacca, P. N. (2004). Controles internos nas organizações. (2a ed.). São Paulo: Edicta.

Ministério Público Federal. MPF. (2019). Caso Lava Jato. Entenda o caso. Recuperado em 4 junho, 2019, de http://lavajato.mpf.mp.br/entenda-o-caso.

Miranda, A. R. F. (2013). O papel da auditoria interna e as suas implicações nas empresas públicas - estudo de caso: TACV. Monografia de Licenciatura em Contabilidade e Administração, Instituto Superior de Ciências Econômicas e Empresariais, Praia, Cabo Verde. Recuperado em 30 janeiro, 2018, de http://www.portaldoconhecimento.gov.cv/bitstream/10961/3278/1/O%20papel%20da %20auditoria%20interna%20e%20as%20suas.

Moreau, F. (2003). Compreender e gerir os riscos. Lisboa: Bertrand.

Netto, V. (2016). Lava Jato: o juiz Sergio Moro e os bastidores da operação que abalou o Brasil. Rio de Janeiro: Primeira Pessoa.

Nicolini, D., & Meznar, M. B. (1995). The social construction of organizational learning: conceptual and practical issues in the field. Human Relations, 48(7).

Oscar, N., & Pereira, R. (2016, 8 fevereiro). Empresas correm para criar núcleos internos de combate à corrupção. O Estado de S. Paulo, São Paulo. Economia e Negócios. Recuperado em 30 janeiro, 2018, de http://economia.estadao.com.br/noticias/geral,empresascorrem-para-criar-nucleos-internos-de-combate-a-corrupcao,10000.

Patriotta, G. (2003). Organizacional knowledge in the making: how firms create, use, and institutionalize knowledge. United States: Oxford University Press.

Peppers, M. (2017). Mundo Laboral, Sin Filtro. La Nación, Buenos Aires, p. 12, 1 out. Entrevista concedida a Loris Maria Bestani.

Pickett, K. H. S. (2006). Audit planning: a risk-based approach. Altamonte Springs: IIA The Institute of Internal Auditors. John Wiley & Sons, Inc.

Pinheiro, J. L. (2005, outubro/dezembro). Auditoria interna - criar sucesso. Revista de Auditoria Interna, (22), 4-6.

Power, T. J., & Taylor, M. M. (2011). The web of Accountability Institutions in Brazil. In Timothy J. Power, & Matthew M. Taylor, (Ed.). Corruption and democracy in Brazil: the struggle for accountability. Notre Dame: University of Notre Dame, Notre Dame Press.

Ramamoorti, S., & Siegfried, A. N. (2015). CBOK 20 Promovendo e apoiando a governança organizacional eficaz: o papel da auditoria interna. Altamonte Springs, The Institute of Internal Auditors Research Foundation. Recuperado em 13 junho, 2018, de https://na.theiia.org/translations/PublicDocuments/2016-CBOK-PromotingOrganizational-Governance-Portuguese.pdf.

Rebelo, T. M. M. S. D. (2006). Orientação cultural para a aprendizagem nas organizações: condicionantes e consequentes. Tese de Doutorado em Psicologia do Trabalho e das Organizações, Especialização em Psicologia do Trabalho e das Organizações, Faculdade de Psicologia e Ciências da Educação, Universidade de Coimbra, Coimbra, Portugal.

Reding, K. F., Sobel, P. J., Anderson, U. L., Head, M. J., Ramamoorti, S., & Salamasick, M. (2007). Internal auditing: assurance & consulting 118 Services. Altamonte Springs: The Institute of Internal Auditors Research Foundation.

Rittenberg, L. (2013). COSO. Internal control integrated framework. Turning principles positive action. Altamonte Springs: The Institute of Internal Auditors Research Foundation.

Sá, A. L. de, & Hoog, W. A. Z. (2010). Corrupção, fraude e contabilidade. (3a ed.). Curitiba: Juruá.

Sacramento, A. R. S., & Pinho, J. A. G. de. (2016). The process of implementing answerability in contemporary Brazil. Revista de Administração Pública (RAP), 50(2), 193-213.

Schein, E. H. (1995). Organizational and managerial culture as a facilitator or inhibitor of organizational learning. Trabalho apresentado na: Inaugural Assembly of Chief Executive and Employers, Singapore. Recuperado em 21 julho, 2020, de https://dspace.mit.edu/bitstream/handle/1721.1/2581/SWP-3831-33296477.pdf?sequence=1&origin=publication_detail.

Shrivastava, P. J. (1983). A typology of organizational learning systems. Journal of Management Studies, 20(1), 7-28.

Simon, H. A. (1996). Bounded rationality and organizational learning. In M. D. Cohen, L. S. Sproull (Eds.). Organizational Learning (Organization Science). (pp. 175-187). California, London: Sage Production Ed.

Speck, B., Abramo, C. W., Silva, M. F., & Nassmacher, D. F. (2000). Mensurando a corrupção: uma revisão de dados provenientes de pesquisas empíricas. In: B. Speck, C. Weber Abramo, M. Fernandes Silva, D. Fleischer Nassmacher. Os custos da corrupção. São Paulo: Konrad Adenauer.

Spender, J. C. (1996). Organizational knowledge, learning and memory: three concepts in search of a theory. Journal of Organizational Change, 9(1), 63-78.

Takahashi, A. R. W., & Fischer, A. L. (2007). Aprendizagem organizacional como mudança cultural e institucionalização do conhecimento. Revista ADM, MADE, 11(3), 69-100.

The Institute of Internal Auditors. Normas internacionais para a prática profissional de auditoria interna (normas). Trad. IIA. São Paulo: 25 p. Título original: International Professional Practices Framework (IPPF). Recuperado em 03 setembro, 2019, de https://na.theiia.org/standards-guidance/Public%20Documents/IPPF%202013%20Portuguese.pdf.

Witzany, A., & Harrington, L. (2015). A voz do cliente: mensagens dos stakeholders para a Auditoria Interna. Um Relatório CBOCK de Stakeholders. IIARF. Recuperado em 21 julho, 2020, de https://icts.com.br/app/webroot/files/uploads/ckfinder/files/CBOK%20-%20A%20Voz%20do%20Cliente%20-%20Livreto.pdf.

Wolfe, B. A. (2016, 9 outubro). Lava Jato e o crime desorganizado no Brasil. O Estado de S. Paulo, São Paulo, Espaço Aberto, A2.

Zajec, M., & Roblek, M. (2011). Are there important differences in success and in organizational culture between family companies in production and service sector in Slovenia? Organization, 44(6), 195-205.




How to Cite

Maciel dos Santos , A. E., Segura, L. C., Vasconcelos , A. L. F. de S., & Imoniana, J. O. (2024). Effects on learning for internal audit in mitigating the risk of corruption in companies involved with the Operation Car Wash. Journal of Law and Corruption Review, 6, e077. https://doi.org/10.37497/CorruptionReview.6.2024.77