"BPF’s mission inspires us to do better today than we did yesterday, and it is along this journey that internal control recommendations cease to be merely a reactive mechanism responding to deviations and instead become a driver of transformation, fostering a culture of incremental improvement among people and promoting more efficient and innovative solutions."
Luísa Valentim, Coordinating Director of Control and Recommendations, BPF
Peter S. Pande’s reflection remains incredibly relevant in organisations: "We always have time to fix it, but we never seem to have time to do it right the first time." In reality, who has never spent time fixing something that could have been done right the first time?
In the context of internal control, a large part of recommendations arises from this logic: identifying failures and correcting them. This mechanism is essential, but inherently reactive. It mainly acts on what has already happened, on risks that have already materialised or were close to occurring, ensuring compliance but not always producing lasting structural improvement. For example, a procedure may be correct and followed by one area, yet the process may still fail – because effectiveness depends on consistent coordination among all stakeholders. It is not measured in parts, but as a whole (end-to-end process).
Therefore, a shift in mindset is required: from reaction to a proactive and preventive approach.
At BPF, this evolution involves strengthening the transition from a reactive logic focused on implementing corrective measures to a preventive model that integrates continuous process improvement, mobilises people and sustainably drives innovation and efficiency.
BPF’s mission inspires us to do better today than we did yesterday. Often, small consistent changes embedded in daily routines build the foundation upon which larger transformations become possible. It is this consistency that, over time, increases resilience and reduces the need for reactive corrections.
In this context, internal control recommendations are a tool for incremental improvement – they provide visibility, structure action and reinforce rigour – but they do not replace a culture oriented towards continuous, participative improvement.
Continuous improvement only happens when people are at the centre of change, because they are the ones who identify opportunities and turn small changes into lasting results. It requires a culture that encourages participation, learning and the ability to transform failures into opportunities for improvement.
Evolving therefore means moving from a logic of "correcting deviations" to one of "preventing their occurrence". It means integrating control into the design and execution of activities, rather than only verifying them afterwards. It also involves mobilising people to embed a culture where preventing deviations, eliminating waste and reducing overload becomes a natural part of how work is done. Training is essential for this, and KPIs/KRIs serve as key tools to readjust direction.
And it is along this journey at BPF that internal control recommendations cease to be merely a reactive mechanism responding to deviations and become a driver of transformation, fostering a culture of incremental improvement among people and promoting more efficient and innovative solutions.
