\u524d\u56de\uff08\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u3064\u3044\u3066\u2460\uff09\u306b\u5f15\u304d\u7d9a\u304d\u30d6\u30e9\u30b8\u30eb\u5185\u90e8\u7d71\u5236\u306b\u3064\u3044\u3066\u89e3\u8aac\u81f4\u3057\u307e\u3059\u3002<\/p>\n

\u30d6\u30e9\u30b8\u30eb\u8ca1\u52d9\u7701\uff08Secretaria da Fazenda\uff09\u306f\u3001COSO\u30d5\u30ec\u30fc\u30e0\u306b\u57fa\u3065\u304f\u5185\u90e8\u7d71\u5236\u306e\u5c0e\u5165\u3092\u30d6\u30e9\u30b8\u30eb\u4f01\u696d\u306b\u5bfe\u3057\u3066\u63a8\u5968\u3057\u3066\u3044\u307e\u3059\u3002\u63a8\u5968\u306e\u80cc\u666f\u3068\u3057\u3066\u306f\u3001\u3084\u306f\u308a\u983b\u767a\u3059\u308b\u6c5a\u8077\u4e8b\u4ef6\u304c\u4e3b\u306a\u7406\u7531\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

\u30d6\u30e9\u30b8\u30eb\u306f\u30012014\u5e74\u306b\u4f01\u696d\u8150\u6557\u9632\u6b62\u6cd5\uff08LEI N\u00ba 12.846, DE 1\u00ba DE AGOSTO DE 2013\uff09\u3092\u5236\u5b9a\u3057\u3001\u7d4c\u6e08\u6210\u9577\u306e\u6291\u5236\u8981\u56e0\u3001\u6d77\u5916\u304b\u3089\u306e\u6295\u8cc7\u306e\u6291\u5236\u8981\u56e0\u3068\u3055\u308c\u305f\u8150\u6557\u884c\u70ba\u306e\u53d6\u308a\u7de0\u307e\u308a\u3092\u5f37\u5316\u3057\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u672c\u6cd5\u7b2c7\u6761\u306b\u304a\u3044\u3066\u3001\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u6709\u7121\u304a\u3088\u3073\u6709\u52b9\u6027\u304c\u884c\u653f\u51e6\u5206\u306e\u6c7a\u5b9a\u306b\u304a\u3044\u3066\u8003\u616e\u3055\u308c\u308b\u65e8\u3001\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6709\u52b9\u3068\u8a55\u4fa1\u3055\u308c\u308b\u5185\u90e8\u7d71\u5236\u30e1\u30ab\u30cb\u30ba\u30e0\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u7f70\u5247\u306e\u8efd\u6e1b\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u793a\u5506\u3057\u3066\u3044\u307e\u3059\u3002\uff08\u4ee5\u4e0b\u3001\u672c\u6cd5\u8a72\u5f53\u6761\u6587\uff09<\/p>\n

 <\/p>\n

LEI N\u00ba 12.846, DE 1\u00ba DE AGOSTO DE 2013<\/span><\/strong><\/p>\n

Art. 7\u00a0 Ser\u00e3o levados em considera\u00e7\u00e3o na\u3000aplica\u00e7\u00e3o das san\u00e7\u00f5es:<\/p>\n

VIII \u2013 a exist\u00eancia de mecanismos e procedimentos internos de integridade, auditoria e incentivo \u00e0 den\u00fancia de irregularidades e a aplica\u00e7\u00e3o efetiva de c\u00f3digos de \u00e9tica e de conduta no \u00e2mbito da pessoa jur\u00eddica;<\/p>\n

Par\u00e1grafo \u00fanico<\/p>\n

Os par\u00e2metros deavalia\u00e7\u00e3o de mecanismos e procedimentos previstos no inciso VIII do caput ser\u00e3o estabelecidos em regulamento do Poder Executivo federal.<\/p>\n

 <\/p>\n

LAW 12,846, DATED AUGUST 1ST, 2013<\/span><\/strong><\/p>\n

Article 7\u00a0 The following aspects shall be taken into account in the application of sanctions:<\/p>\n

VIII \u2013 The existence of internal integrity mechanisms and procedures, auditing and encouragement to whistle\u2013blowing, as well as the effective implementation of codes of ethics and conduct within the legal person;<\/p>\n

Sole paragraph<\/p>\n

The parameters of evaluation of mechanisms and procedures provided for in item VIII of the caput shall be set forth in a Decree to be issued by the Federal Government.<\/p>\n

 <\/p>\n

2013<\/span><\/strong>\u5e74<\/span><\/strong>8<\/span><\/strong>\u6708<\/span><\/strong>1<\/span><\/strong>\u65e5\u4ed8\u6cd5\u5f8b\u7b2c<\/span><\/strong>12,846<\/span><\/strong>\u53f7<\/span><\/strong><\/p>\n

\u7b2c7\u6761\u3000\u4ee5\u4e0b\u306e\u5c40\u9762\u306b\u304a\u3044\u3066\u51e6\u7f70\u306e\u9069\u7528\u3092\u8003\u616e\u3059\u308b<\/p>\n

VIII \u2013 \u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u5b58\u5728\u3068\u5185\u90e8\u544a\u767a\u306e\u30d7\u30ed\u30bb\u30b9\u3001\u76e3\u67fb\u3001\u5968\u52b1\u4f53\u5236\u304a\u3088\u3073\u52b9\u679c\u7684\u306a\u884c\u52d5\u898f\u7bc4\u3001\u502b\u7406\u898f\u5b9a\u306e\u5c0e\u5165\u3068\u6cd5\u5f8b\u5bb6\u306b\u3088\u308b\u904b\u7528<\/p>\n

\u5358\u9805<\/p>\n

VIII\u306b\u304a\u3051\u308b\u30e1\u30ab\u30cb\u30ba\u30e0\u3068\u30d7\u30ed\u30bb\u30b9\u306e\u8a55\u4fa1\u57fa\u6e96\u306f\u3001\u9023\u90a6\u653f\u5e9c\u304c\u767a\u884c\u3059\u308b\u6cd5\u4ee4\u306b\u304a\u3044\u3066\u5236\u5b9a\u3055\u308c\u308b\u3002<\/p>\n

 <\/p>\n

\u30d6\u30e9\u30b8\u30eb\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3001\u30d6\u30e9\u30b8\u30eb\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u9806\u5b88\u306f\u8efd\u8996\u3055\u308c\u308b\u6163\u7fd2\u304c\u3042\u308b\u3068\u898b\u3066\u3068\u308c\u307e\u3059\u3002\u305d\u308c\u3089\u3092\u662f\u6b63\u3059\u308b\u305f\u3081\u306b\u3001\u653f\u5e9c\u306f\u5927\u898f\u6a21\u306a\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u7acb\u3061\u4e0a\u3052\u3001\u5546\u53d6\u5f15\u306e\u628a\u63e1\u3084\u7d0d\u7a0e\u984d\u306e\u7ba1\u7406\u306b\u304a\u3051\u308b\u4eba\u306e\u4ecb\u5728\u3092\u6e1b\u3089\u3059\u52aa\u529b\u3092\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u30b7\u30b9\u30c6\u30e0\u3082\u3084\u306f\u308a\u5b8c\u307a\u304d\u3067\u306f\u7121\u304f\u3001\u843d\u3068\u3057\u7a74\u3084\u629c\u3051\u9053\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u308b\u7ba1\u7406\u5f37\u5316\u304c\u751f\u307f\u51fa\u3057\u305f\u3001\u6240\u8b02\u3001\u30b0\u30ec\u30fc\u30be\u30fc\u30f3\u3082\u591a\u304f\u5b58\u5728\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7279\u306bM&A\u3067\u30d6\u30e9\u30b8\u30eb\u4f01\u696d\u3092\u8cb7\u53ce\u3057\u305f\u6d77\u5916\u4f01\u696d\u306f\u3001\u4eca\u307e\u3067\u306e\u3084\u308a\u65b9\u3092\u6b63\u3057\u3044\u3068\u8a8d\u8b58\u3057\u3066\u3044\u308b\u30d6\u30e9\u30b8\u30eb\u4f01\u696d\u306e\u4f53\u5236\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u4e0a\u3067\u3082\u3001\u30d6\u30e9\u30b8\u30eb\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5f37\u5316\u53ca\u3073\u6709\u52b9\u6027\u306e\u9ad8\u3044\u5185\u90e8\u7d71\u5236\u306e\u69cb\u7bc9\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u7d4c\u55b6\u8ab2\u984c\u3067\u3059\u3002<\/p>\n

\u6b21\u56de\u306f\u30d6\u30e9\u30b8\u30eb\u4f01\u696d\u306b\u304a\u3051\u308b\u6709\u52b9\u3068\u8a55\u4fa1\u3055\u308c\u308b\u5185\u90e8\u7d71\u5236\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\n

\n

\u4ee5\u4e0a<\/p>\n

 <\/p>\n

 <\/p>\n

Tokyo Consulting Firm Limitada<\/p>\n

Diretor Presidente<\/p>\n

\u91d1\u5185\u3000\u967d<\/p>\n

<\/a>\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u524d\u56de\uff08\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u3064\u3044\u3066\u2460\uff09\u306b\u5f15\u304d\u7d9a\u304d\u30d6\u30e9\u30b8\u30eb\u5185\u90e8\u7d71\u5236\u306b\u3064\u3044\u3066\u89e3\u8aac\u81f4\u3057\u307e\u3059\u3002 \u30d6\u30e9\u30b8\u30eb\u8ca1\u52d9\u7701\uff08Secretaria da Fazenda\uff09\u306f\u3001COSO\u30d5\u30ec\u30fc\u30e0\u306b\u57fa\u3065\u304f\u5185\u90e8\u7d71\u5236\u306e\u5c0e\u5165\u3092\u30d6\u30e9\u30b8\u30eb\u4f01\u696d\u306b\u5bfe\u3057\u3066\u63a8\u5968\u3057 […]","protected":false},"author":1,"featured_media":1312,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[21,22],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/06\/kaikei.png?fit=1172%2C878&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycDV-b6","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/688"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/comments?post=688"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/688\/revisions"}],"predecessor-version":[{"id":1778,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/688\/revisions\/1778"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media\/1312"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media?parent=688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}