• JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
 
  Bookmark and Share
 
 
Master's Dissertation
DOI
https://doi.org/10.11606/D.107.2019.tde-10092021-164851
Document
Author
Full name
Murilo Thomas Aires
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
Ribeirão Preto, 2019
Supervisor
Committee
Diniz, Gustavo Saad (President)
Conto, Mário de
Matos, Thiago Marrara de
Salvador Netto, Alamiro Velludo
Title in Portuguese
Autorregulação e compliance financeiro nas cooperativas de crédito
Keywords in Portuguese
Compliance
Cooperativismo financeiro
Regulação financeira
Abstract in Portuguese
A tendência de imposição de programas de compliance aos agentes privados no Brasil alcançou recentemente a regulação prudencial das instituições financeiras através da Resolução CMN nº 4.595/2017. As cooperativas de crédito, por integrarem o Sistema Financeiro Nacional, estão submetidas à normativa, devendo implementar a política de conformidade regulamentada. Em frequente contradição com as padronizações regulatórias, as cooperativas financeiras são dotadas de identidade própria e apresentam peculiaridades em relação às outras formas de instituições financeiras privadas, representando importantes instrumentos de desenvolvimento socioeconômico e cultural, em âmbito local e regional, razão pela qual a Constituição Federal de 1988 lhes conferiu preceitos de discriminação positiva em incentivo às suas atividades. Considerando, de um lado, a notável peculiaridade organizacional e a acentuada responsabilidade social das cooperativas financeiras em comparação às outras instituições financeiras privadas, e a imposição padronizada de programas de compliance aos agentes regulados no ensejo do Sistema Financeiro Nacional, a presente pesquisa teve o objetivo geral de analisar se as exigências de programas de compliance pelas autoridades de regulação financeira do Brasil são pertinentes às cooperativas de crédito em face de sua estrutura peculiar. O método utilizado foi predominantemente o dedutivo, sem prejuízo de reflexões indutivas, e as técnicas de pesquisa foram a documental e a bibliográfica. Como resultado, concluiu-se que, inspirando-se em um modelo de regulação responsiva, parece desnecessária a imposição formal de programas de compliance às estruturas das cooperativas de crédito, se o objetivo da exigência é a mudança do comportamento corporativo para uma atuação pró-social, ou para a supervisão do risco de conformidade.
Title in English
Self-regulation and financial compliance on credit co-operatives
Keywords in English
Compliance
Financial co-operativism
Financial regulation
Abstract in English
The tendency about the imposition of compliance programs to private economic agents in Brazil recently reach out prudential regulation of the financial institutions by the Resolution CMN nº 4.595/2017. Credit co-operatives, by the fact that they integrate the National Financial System, are subject to the normative, and must implement the compliance policy dictated. In usual contradiction with regulatory standardizations, financial co-operatives are endowed with a singular identity and shows particularities comparing to another organizational forms of private financial institutions, representing important instruments of social, economical and cultural development, at local and regional level, which is why the Federal Constitution of 1988 gave them special treatment with positive discrimination in order to encourage their activities. Considering, on the one hand, the explicit orgnizational singularity and the remarkable social responsability of financial co-operatives in comparison with others private financial institutions, and the stardardized imposition of compliance programs for agents regulated in the National Financial System, this research had the general objective of analysing whether the requirements of compliace programs by the brazilian financial regulatory authorities are relevant to credit co-operatives due to their peculiar structure. The method was predominantly deductive, with some inductive reflections, and the research techniques were the documentary and the bibiliographic. As a result, it was concluded that, presuming a responsive regulation model, a formal imposition of compliance programs on credit co-operatives structures seems unnecessary if the objetive of the requirement is to change corporate behavior towards a pro-social security, or for a supervision of the compliance risk.
 
WARNING - Viewing this document is conditioned on your acceptance of the following terms of use:
This document is only for private use for research and teaching activities. Reproduction for commercial use is forbidden. This rights cover the whole data about this document as well as its contents. Any uses or copies of this document in whole or in part must include the author's name.
Publishing Date
2021-09-14
 
WARNING: Learn what derived works are clicking here.
All rights of the thesis/dissertation are from the authors
CeTI-SC/STI
Digital Library of Theses and Dissertations of USP. Copyright © 2001-2021. All rights reserved.