GOVERNANÇA CORPORATIVA: EFICÁCIA DO CANAL DE DENÚNCIAS NO COMBATE A FRAUDES

Abstract

This study aims to analyze the effectiveness of implementing Whistleblowing Channels in combating fraudulent activities and how this tool can enhance corporate governance. The research focuses on understanding how these mechanisms contribute to strengthening organizational culture, improving corporate reputation, and detecting compliance risks. The literature review examines both national and international regulatory rameworks, highlighting the importance of the Anti-Corruption Law for integrity programs. Additionally, through a systematic literature review, the study seeks to identify the relationship between the existence of a whistleblowing channel and its role in helping organizations combat fraud and reduce the negative impacts caused by such activities, while providing a robust framework for the implementation of corporate governance. The expected results indicate a positive correlation between the implementation of Integrity Programs and Whistleblowing Channels and the strengthening of corporate governance, the establishment of an ethical culture, the enhancement of the company’s reputation, and a high level of effectiveness in combating fraud. Moreover, the study is anticipated to contribute to the identification of best practices for the implementation and management of these programs.