Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-06-06T20:45:14Z No. of bitstreams: 1 MarinaSoaresSabioniMartinsDissertacao2018.pdf: 2272132 bytes, checksum: 644a51edf334423611470f6829e70273 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-06-06T20:45:46Z (GMT) No. of bitstreams: 1 MarinaSoaresSabioniMartinsDissertacao2018.pdf: 2272132 bytes, checksum: 644a51edf334423611470f6829e70273 (MD5) / Made available in DSpace on 2018-06-06T20:45:46Z (GMT). No. of bitstreams: 1 MarinaSoaresSabioniMartinsDissertacao2018.pdf: 2272132 bytes, checksum: 644a51edf334423611470f6829e70273 (MD5) Previous issue date: 2018-02-26 / The purpose of this dissertation was to interpret the processes of implementation of the integrity programs of state-owned enterprises regulated by the Federal Ministry of Transparency and General Comptroller's Office (CGU) from a systemic perspective, identifying interactions in internal control relational processes, verifying the existence of a anticorruption culture and analyzing the two poles, CGU and state-owned, as social systems. In order to reach the objectives, the methodology chosen was qualitative, where the first step is an exploratory study, where a case study was carried out in one of the four state-owned companies investigated by CGU in 2016, the "Alfa Company" and one second stage, where a single CGU case study was conducted, through semi-structured interviews with the coordinators of two areas: General Coordination of State Audit of Logistics and Services Sectors (CGLOG) and General Coordination of Institutional Development (CODIN) . For the analysis of the results obtained in the empirical research, the Social Systems Theory of Niklas Luhmann was chosen, besides bringing concepts of Complexity Theory for its better understanding. The results show that the CGU has some characteristics of the environment, when it irritates, disturbs and helps the stateowned when it provides rules and guidelines for the implementation of these programs, as a complex social system, when it closes operationally for the construction of its own mechanisms and structures of integrity. An attempt was made to build an organizational culture to combat corruption and create integrity mechanisms and procedures. The research has undergone changes of scenery in its course, making its analyzes even more complex. / Essa disserta????o tem como objetivos interpretar os processos de implanta????o dos programas de integridade de empresas estatais reguladas pelo Minist??rio da Transpar??ncia e Controladoria Geral da Uni??o (CGU) sob uma perspectiva sist??mica, identificando as intera????es nos processos relacionais de controle interno e analisando os dois polos, CGU e estatais, como sistemas sociais. Para o alcance dos objetivos, a metodologia escolhida foi de car??ter qualitativo em que a primeira etapa ?? composta por uma pesquisa explorat??ria, na qual foi realizado um estudo de caso em uma das quatro estatais investigadas pela CGU em 2016, a ???Empresa Alfa??? e uma segunda etapa, em que foi realizado um estudo de caso ??nico da CGU, por meio de entrevistas semiestruturadas com os coordenadores de duas ??reas: Coordena????o Geral de Auditoria de Estatais dos Setores de Log??stica e Servi??os (CGLOG) e Coordena????o Geral de Desenvolvimento Institucional (CODIN). Para a an??lise dos resultados obtidos na pesquisa emp??rica, foi escolhida a Teoria dos Sistemas Sociais de Niklas Luhmann, al??m de trazer conceitos da Teoria da Complexidade para sua melhor compreens??o. Os resultados mostram que a CGU possui caracter??sticas ora de ambiente, quando irrita, perturba e ajuda as estatais quando fornece normas e diretrizes para a implanta????o desses programas, ora de sistema social complexo, quando se fecha operacionalmente para a constru????o de seus pr??prios mecanismos e estruturas de integridade. Foi constatada a tentativa de constru????o de uma cultura organizacional de combate ?? corrup????o e cria????o de mecanismos e procedimentos integridade. A pesquisa sofreu mudan??as de cen??rio no seu percurso, tornando suas an??lises ainda mais complexas.