IAFEI Quarterly - 34th Issue

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BRAZILIAN PUBLIC KEY INFRASTRUCTURE
UNDER THE PERSPECTIVE OF COMPLIANCE
IN THE CORPORATE ENVIRONMENT
RISK MANAGEMENT OPERATIONS, COMPLIANCE AND INFORMATION SAFETY ARE PART OF THE EVERYDAY
LIFE OF FINANCE PROFESSIONALS, ESPECIALLY THE CFO. IN PARALLEL, IN BRAZIL AND WORLDWIDE, FRAUD
SCANDALS ARE RAGING, INVOLVING THE FINANCIAL AREAS OF COMPANIES. IN THIS STUDY, WE SHOW HOW
TECHNOLOGICAL ADVANCES, ESPECIALLY IN BRAZIL, MAY CONTRIBUTE TO A REDUCTION IN FRAUDS IN THE
CORPORATE ENVIRONMENT. THE STUDY SHOWS THAT ACCESS TO THE ORGANIZATIONS’ ELECTRONIC SYSTEMS
THROUGH CRYPTOGRAPHIC IDENTIFICATION ICPBRAZIL STANDARD MAKES THE POSSIBILITY OF FRAUDS IN
CORPORATIONS HARDER, ALLOWING GUARANTEED AND UNDOUBTED RECOGNITION OF THE AUTHOR OF A
DIGITAL MESSAGE OR TRANSACTION, GRANTING LEGAL RESPONSIBILITY.
by ISABELLA MIGLIORINI, Digital Cerficate enrollment Agent and Administrator at Andato consultancy firm, Sao Paulo,
Brazil
and LUIZ ROBERTO CALADO, Vice-President of IBEF, the Brazilian IAFEI Member Instute, and Partner at Andato
consultancy firm
1. Introduc!on
The polical and corporate panorama in Brazil in recent
years has been awakening the constant coverage of
fraud and corrupon pracces, showing the society’s
need to be aware and prepared. Thus, mechanisms
that contribute to risk management and compliance are
being sought by finance professionals.
Risk management is made with the adopon of be!er
infrastructure pracces, policies and methodologies
(Funenseg, 2016), and companies are seeking new
soluons to avoid acvies that are damaging to their
image and financial health.
It is worth to recall that Compliance reflects a set of
BRAZIL
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