First, there are some considerations about compliance , term of unknown relevance to the general public. Based on ensuring the adequacy and strengthening of an institution's internal control system, the practice seeks to reduce the impetus from its own business, as well as encourage the culture of compliance with existing laws and regulations. For banking institutions, for example, the term should be seen as a central activity for risk management, since follow-up works with constantly transition capital.

A wrong association should be avoided when dealing with the subject: compliance and internal audit. While the internal audit carries out its work uniquely and temporarily, using ways to ensure compliance with the rules and procedures established by the company, more specifically by the Board, the compliance performs such functions routinely and Fixed, making monitoring the fastest way to ensure that the company's various arms are respecting the rules set up for each activity.

Although the function of compliance has already been received internationally for more time, having specific standards in other countries, in example the British uk bribery act [1] and The American Sarbanes-Oxley Act [2], your progress advances to the other continents still timid. In Brazil was sanctioned by the Presidency of the Republic, in 2013, Law no. 12,846 [3], also called an anti-corruption law, which attempts to organize the matter against the country legislation. Previously to the approval of the norm, any company that was surprised in a sweetly act could affirm that such practice flee from its conduct and that it was a private performance of one of its employees. In the current panorama, the organization is held responsible and punished by the act, with high-sized fines to the closure of activities. Petrobrás, the largest Brazilian public company, began, at the end of 2014, the development of studies for the creation of a policy of compliance , aiming at the improvement of its governance practices. Such a measure assists companies in an internal crisis to restructure their trust and credibility in both their countries and internationally, such as the oil company that, as an anonymous public company, accompanied the plummet of their shares on sale, in reasons for Denunciations of contractual irregularities in your business.

o compliance there is to be conferred on the fulfillment of the rule and persecution to the internal regulation in order to avoid negative repercussion that the negative can cause and therefore it becomes essential to societies growing in the coming years. Prevention is always the most economical way compared to investment carried out to cure a company affected by internal problems. Therefore, every company needs compliance .

[1] http://www.legislation.gov.uk/ukpga/2010/23/contents
[2] https://www.sec.gov/about/laws/soa2002.pdf < br /> [3] http://www.planalto.gov.br/ccivil_03/_ato2011-2014/2013/lei/l12846.htm