Recommended for foreign companies that have or will establish commercial relationships (supplier, client, or partner) with Brazilian companies. This GAP Analysis will assess the integrity practices/program of the Brazilian commercial partner from the perspective of BRA’s program requirements, according to our exclusive audit methodology, especially under the anticorruption laws and guidelines of the international partner’s country.

The Final Report is transparent, detailed, and objective, identifying, classifying, and measuring current risks and existing gaps, emphasizing the key aspects and including final recommendations for secure progress in the partnership.

This analysis is recommended for organizations with integrity programs dedicated to complying with ISO standards, regardless of whether the organization already holds certification based on ISO37001 and/or ISO37301.

Considering the lack of confidence and credibility in traditional ISO certification models, the focus will be on the effectiveness of the integrity program, going beyond the criteria and methodology used for certification issuance. We apply our differentiated audit method to ensure absolute safety and confidence in the diagnosis – focusing on organizational culture, senior management direction, maturity, and alignment of implemented processes, strategic objectives, and organizational risks.

The Final Report is transparent, detailed, and objective, identifying, classifying, and measuring current risks and existing gaps, highlighting key aspects, and including final recommendations for safe advancement towards a truly effective and compliant program.

Recommended for companies planning to merge/acquire (including foreign companies), this GAP Analysis will evaluate the integrity program practices of the organization to be acquired/merged, covering all requirements of BRA’s Program and applying our exclusive audit methodology. This analysis will include:

• Characteristics of the market in which the Brazilian company operates;
• Corruption cases associated with its name (lawsuits, fraud, errors, suspicious practices, etc.);
• Compliance culture, including a thorough assessment of senior management commitment and culture/ethics;
• Key partners and suppliers and their Compliance practices;
• Current and active anti-corruption tools for managing third-party risks (what types of controls exist? How effective are these controls? How do these controls cover/prevent key partners/suppliers with the main risks?);
• Current contracts, their characteristics, and potential risks.

A Pro-ethics Company is a biennial and voluntary recognition granted by the Office of the Controladoria Geral da União (CGU) – Comptroller General’s Office – in partnership with the Ethos Institute, for companies that have implemented and developed their Integrity Program, achieving at least 70 points (total) and a minimum of 40% of the possible points in each item during the evaluation by the agency. These items are:

• Senior Management Commitment;
• Policies and Procedures;
• Internal Communication and Training;
• Whistleblowing Channel and Remediation;
• Risk Analysis and Monitoring;
• Transparency and Social Responsibilities.
• The CGU’s audit methodology is 100% remote, focused on documents and records sent directly to the CGU team.

We will conduct an on-site audit of the entire integrity program, focusing on CGU-required criteria, dosage, and according to the current compliance level required. The Final Report is objective, detailed, and transparent, showing the existing gaps in the company’s Integrity Program to comply with CGU requirements.