O Gerenciamento de Riscos Corporativos – GRC no Terceiro Setor

Abstract

The purpose of the present study is to clarify to law professionals, with emphasis to Third Sector references, the importance of corporate risk management for conduction of lawsuits in charity institutions. It is necessary that the person responsible for the entity, whenever is an association or a foundation, understands the scope of its obligation and all the administrative, civil and criminal connotations added to this activity, which is often exercised on a voluntary basis. In this context, risk management points out as a significant activity to conduct an effective management, since it includes strategic planning linked to the study of potential inherent and residual risks arising from a matrix calculated by substantial elements of the organization. The Anti-Corruption Law is the element of consolidation of the importance of the activity of risk management, since it corroborates the responsibility to individuals and companies, as well as the possibility of loss of fiscal incentives and other benefits coming from the Public Power to entities of the Third Sector, to the organizations civilly, administratively and criminally responsible by said Law.