Result the corporate management risk management, is a reflection of values and corporate behaviour in the management of the management Integral of the business risk resources, it currently requires a necessary vision and Integral action in operational processes, legal and financial business (corporate), just look at some cases from every country in the world, where fraud and corruption are part of the daily eventsfor the interest and selfishness individualistic many managers and investors, hence, that it is very difficult to ensure transparency in business corporations, if there is a commitment from each of participants of the Corporation and social awareness on the part of managers who are part of the corporate governance, with ethical values that reflect in a true implementation of the code of ethics; to the introduction of the topic, just noted, corporate fraud of Parmalat orchestrated by the founder and former President of the Callisto Corporation Tanzi attorney who investigates; Vito Zincani, questioned not only the Steering box engaged in fraud, but Italian politicians who received donations from the institution and that as they were returned to the current Sr Enrico Bondi organization administrator; does that say about the Enron case?, thousands of the company's employees lost their jobs and their savings with the Jolt that caused the bankruptcy of the group specialized in brokerage linked to energy. The turnover of the group came to exceed the $150 billion, but at the time of his fall their debts reached $40 billion. For even more details, read what Nobel Laureate in Economics says on the issue. After he was convicted of fraud in 2004, Fastow had created and directed financial firms that served Enron to disguise the extent of their losses and to make the financial markets believe image of a very good financial stability. These and many examples, is creates the need for corporate governance, in January 2002, Act was passed the sarbanes-Oxley Act, which is characterised by containing reforms of broader scope of practices of business in North America.