● the confirmation of commitment of irregularities or the existence of vulnerabilities within the organization of legal entities involved in mergers and acquisitions and corporate restructurings;
● the existence and maintenance of accounting records for all activities of the legal entity, in such a way to assure, upon effective internal controls, the immediate issuance of reliable reports and financials;
● the level of commitment of the legal entity's upper administration, evidenced by the support to the program, the existence of conduct standards, code of ethics, policies and integrity procedures, which must be disseminated throughout the organization, encompassing workers and administrative executives, without distinctions of any sort, also applicable to third party contractors;
● evidence that the legal entity periodically performs training sessions with its personnel on the compliance program, as well as promotes the continuous monitoring and the adaptation of the program as a result of identification of risks related to its activities, in order to streamline the prevention, detection and combat to the occurrence of illicit actions against the Public Administration;
● procedures destined to prevent situations of fraud occurring during the relationship of the legal entity with the Public Administration, even in the case of intermediation of third parties, including public bids, administrative contracts, inspections and granting of authorizations, licenses, permits and certificates and
● the existence of communication channels for denounces, available for use by all the employees, including third parties and mechanisms to protect the whistleblowers acting in good faith.