Ineffectiveness of compliance programmes in a changing environment – Brazilian experience. (9th December 2014)

• Record Type: Journal Article
• Authors: Imoniana, Joshua Onome; Perera, Luiz Carlos Jacob
• Is Part Of: International journal of auditing technology. Volume 2:Number 2(2014)
• Page Start: 109
• Page End: 123
• Publication Date: 2014-12-09
• Subjects: compliance -- internal control -- dialogic theory -- enforcement -- Brazil; Information storage and retrieval systems -- Accounting -- Periodicals; Computer security -- Management -- Periodicals; Information technology -- Auditing -- Periodicals; 657.450285
• Languages: English
• ISSNs: 1757-8752

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.