Preventively Audit Your Investments in Projects and Works and Reduce Compliance Risks by Law 12,846 / 13

Law No. 12,846 / 2013, also known as the Anti-Corruption Law, represents an important advance in providing objective liability, in the civil and administrative sphere, of companies that practice harmful acts against the national or foreign public administration. In addition to meeting international commitments made by Brazil, the law closes a gap in the country’s legal system by dealing directly with the conduct of corruptors. The Anti-Corruption Law provides for penalties such as an administrative fine – up to 20% of the company’s gross revenues – and the leniency agreement instrument, which allows for faster compensation of damages, in addition to investigative leverage. The Comptroller General of the Union (CGU) is responsible for most of the procedures such as opening and judging the administrative processes of accountability and signing leniency agreements within the Federal Executive Branch.

The Anti-Corruption Law also establishes that sanctions or penalties determined by the administrative and judicial authorities may be mitigated in cases where the offending entity proves the implementation of compliance and internal procedures to detect and prevent acts of corruption. Thus, the law ultimately boosts transparency and corporate governance and encourages companies to conduct regular audits, internal controls and their own instruments of encouragement and reporting.

The law becomes an instrument for encouraging companies to invest in Risk Management, which, combined with Preventive Enterprise Audit services, helps our clients curb potential corruption practices and adopt effective means of internal controls. Given this scenario, Mano Consulting’s Preventive Project and Construction Audit services add even more value to your company’s processes, acting as an “inhibitor” tool for fraud practices, deviations in measurement, errors and collusion with the wrongdoer.

Having done work on projects and works totaling over US $ 30 billion, Mano Consulting makes itself available to its clients and partners who are interested in joining efforts to improve management practices and corporate governance, in order to better assist them. them in complying with sanctioned law, including assisting in the implementation of effective risk management methodologies, processes and tools, internal controls, compliance with ethical principles, internal policies, laws and regulations.  

Source: CGU – Comptroller General of the Union