Nowadays there is a tendency in the market of elevating outsourcing processes that raise the dependency for a qualified supplier data base. Facing this reality, this theme has been approached by different factors and among the most relevant, we can mention the new regulations and legal obligations such as SPED, Anticorruption law 12.486, fiscal and labor co-responsibility in the supply chain. Adding up all these factors, we still have the internal and external obstacles, such as economic oscillations, market instability, among others.

Research points out that most of the crimes in Brazil happen in the corporative purchasing sector, because the identification of irregularities, carried out by the companies today is not effective. Most use conventional methods, making it almost impossible to detect effectively the reputation of a supplier.

In 2014, Price Water Coopers (PwC) conducted a survey with executives acting in Brazil, which points out a rate of frauds in an area of purchasing superior to the world average. The main type of crimes identified by the company is fraud in the corporative purchasing area, quoted by 44% of the 132 interviewed.

Governance practices and fiscal compliance

Putting in practice an efficient risk management has been a great challenge for the organizations. A lot of companies try to apply governance and fiscal compliance methods in order to optimize the management of operational procedures, without establishing a defined strategy for corporative purchases.

New market demands make the companies see that management risk is not a technical necessity, but a strategic question and one that impulses decision making. This consequently raises competitivity and profitability within the corporation.

Allied with the international norms and standards, the technological solutions aggregate security and transparency for risk management. Besides that, it aids in the challenge of implementing processes that englobe supplier data cabling and the reputational evaluation of the company and its associates. Aspects such as the juridical habilitation, the verification of fiscal and labor regularity, the financial and economic situation, technical and operational qualification and practices of sustainability are also a part of the monitoring those suppliers.

With infinite discussions about the Brazilian fiscal practices, even because Brazil is the leader in the world ranking for billing taxes, and also for the severe implementation of SPED, it has become of extreme importance the need to use solutions that contribute to an improved fiscal compliance, reducing the risks of penalties.

A company associated to illicit fiscal practices, besides bringing negative aspects to its image, before the rigorous punishment of the tax office, it becomes liable for crimes related to tax evasion. In this sense, the practice of fiscal compliance has the main goal of guiding corporations and making sure they are in legal conformity.

The methodology of fiscal compliance has a preventive action and its procedures act on the evaluation and possible identification of fraud, allowing it to take before a negotiation takes harm. It is known that dealing with legal demands related to the Brazilian taxation is not an easy task but is necessary to identify possible problems and inconsistency of information, with the main goal of avoiding that the company is not put in a fiscal risk situation.

Operationalization of norms

Once the need of implementing a supplier control risk has been established and keeping in sight the increasing dependency of third party companies, some challenges need to be overcome for the lease of a system that optimizes the contract time period for a supplier and that allows the operationalization of norms through the means of well-defined procedures. Such as strategic alignment to lower the pressure and optimize the time used on the execution of a purchase and the fulfillment of the norms regulated during the Supplier Homologation. At last, the installation of a process management system according to the companies’ politics is fundamental.

Risk management challenges

A survey carried out by Mercadoe on management risk determined that among companies there is still a great worry around the maintenance of the suppliers’ registration and relating to the technical-operational qualification. But, the requirements such as sustainability and economic and fiscal have also been gaining a significate importance on processes.

This scenario is rapidly changing because of the increasing need of risk management, besides the offer in the solutions and services market that help with the implementation of supplier homologation methods.

Supplier Management

To know more about the Supplier Homologation process and how blog helps companies with this matter, contact Mercadoe if you require any further information.