Compliance in the Third Sector

Challenges of Implementing the Integrity Program in SEBRAE Ceará

Abstract

In view of the great relevance that the parastatal entities have achieved as a result of their parallel operation with the national Public Administration, this article has as its central motto the investigation of pertinent aspects regarding the interiorization of the ethical and moral principles related to SEBRAE Ceará culture, with a focus in the Audit sector. The main objective of the study was the knowledge of the variables that influence the internalization of compliance in SEBRAE's organizational culture, which are the result of actions aimed at implementing the Integrity Program, as well as the valorization of the principles of transparency and organizational ethics by employees. It was observed that there is a limitation, especially when it comes to resources destined to the development of the IP and the support of the Senior Management in recognizing and considering the issues related to the Integrity Program. Despite the obstacles described in the study, there was also a degree of resilience among employees in relation to the program's ideals.