Contribuição da controladoria para a efetividade do programa de compliance da Petrobras

Abstract

The objective of this study was to analyze the relationship between the functions of controllership, according to the GECON model, within the compliance program of Petrobras S.A. The research problem was defined as follows: how does controllership contribute to the effectiveness of Petrobras' compliance program? The justification is based on the need to understand how controllership and compliance operate in an integrated manner to strengthen corporate governance, prevent irregularities, and promote transparency in organizations. A qualitative, exploratory, and descriptive research approach was adopted, and a case study was conducted using secondary sources, particularly the compliance program of the company analyzed and the GECON model developed by Catelli, which emphasizes the functions of controllership. Among the findings, it was identified that the control category constitutes the basis for the effectiveness of the other categories analyzed, namely governance, transparency, and integrity. Furthermore, the results confirmed the hypothesis that the relationship between controllership and compliance strengthens control mechanisms, contributes to the prevention of irregularities, and promotes the development of an organizational culture based on ethics, responsibility, and compliance.