Gobierno y responsabilidad corporativa del sector bancario del Ecuador y su compromiso frente al riesgo del fraude interno
Fecha
2015
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Universidad de Guayaquil
Resumen
Estudios realizados por ACFE (Association of Certified Fraud Examiners) revelaron que los 1.843 casos de fraudes estudiados, ocurrieron en más de 100 países en 6 continentes, y más del 43% tuvo lugar fuera de los EE.UU. Aunque los fraudes son en diferentes países y presentan distintos matices, el fraude opera en forma similar, independientemente de que ocurra en Europa, Asia, Sudamérica o los EE.UU. (Raúl Saccani, 2010)
La duración media del fraude, antes de ser detectado, es de 18 meses, siendo una de las industrias más afectadas, la de servicios financieros, por lo que es importante que este sector fortalezca los controles e implemente técnicas de prevención y detección temprana de fraudes, lo cual requiere que las instituciones estén dispuestas a asumir el costo de su implementación, que es relativamente menor a las pérdidas ocasionadas por los fraudes internos. (Raúl Saccani, 2010)
Un Gobierno Corporativo bien diseñado y correctamente aplicado, es vital para enfrentar efectivamente el problema del fraude; para ello es necesario que la Alta Dirección establezca un adecuado ambiente de control para la gestión del riesgo del fraude, el cual deberá incluir políticas que motivan un comportamiento ético y procedimientos para que todos los grupos de interés puedan denunciar fraudes, sobornos, corrupción, entre otros.
La eficiencia de la gestión del Riesgo del Fraude debe ser coordinada, monitoreada y controlada por parte de un nivel ejecutivo o gerencial nombrado por la Junta Directiva, quien además será responsable de reportar a la junta los respectivos resultados.
Para cumplir con las actividades de gestión del riesgo del fraude, es necesario que la estructura corporativa de las instituciones financieras cuenten con un equipo multidisciplinario, que cumplan con las funciones de Analizar las denuncias recibidas, Investigar los casos denunciados, Gestionar de Resultados, Comunicación y Concienciación del riesgo del fraude y Monitoreo y Control para prevenir otros casos con similares características.
Studies conducted by ACFE (Association of Certified Fraud Examiners) reveal that all 1,843 fraud cases researched, happened in over 100 countries across 6 continents, and more than 43% were outside the USA. Although the frauds have slight differences among them, they all operate in a similar manner, regardless of them happening in Europe, Asia, South America or the USA. (Raúl Saccani, 2010) Prior to being detected, the fraud has on average been going on for 18 months. Financial services is one of the most affected industries, reason for which it is important this industry establishes parameters for control, prevention, and early detection of frauds. These require companies to cover the cost of implementation, which is relatively lower than that of the financial losses caused by the frauds. (Raúl Saccani, 2010) An adequate corporate governance model with its proper implementation is deemed essential to directly confront the problem. For this, it is necessary for Upper Management to establish an adequate controlling environment against fraud. This must include policies that motivates people to adopt an ethical behaviour, as well as procedures for reporting frauds, bribes, corruption and the likes. An efficient management in fraud prevention must be coordinated, monitored and controlled on an executive or managerial level by an individual or a team appointed by the Board of Directors, which in turn are also responsible to report the results back to the Board. To fulfill the fraud prevention management, Corporate requires a multidisciplinary. This team must be capable of analyzing and investigating the reports; managing results, communication and awareness of fraud control and monitoring to prevent further cases from happening.
Studies conducted by ACFE (Association of Certified Fraud Examiners) reveal that all 1,843 fraud cases researched, happened in over 100 countries across 6 continents, and more than 43% were outside the USA. Although the frauds have slight differences among them, they all operate in a similar manner, regardless of them happening in Europe, Asia, South America or the USA. (Raúl Saccani, 2010) Prior to being detected, the fraud has on average been going on for 18 months. Financial services is one of the most affected industries, reason for which it is important this industry establishes parameters for control, prevention, and early detection of frauds. These require companies to cover the cost of implementation, which is relatively lower than that of the financial losses caused by the frauds. (Raúl Saccani, 2010) An adequate corporate governance model with its proper implementation is deemed essential to directly confront the problem. For this, it is necessary for Upper Management to establish an adequate controlling environment against fraud. This must include policies that motivates people to adopt an ethical behaviour, as well as procedures for reporting frauds, bribes, corruption and the likes. An efficient management in fraud prevention must be coordinated, monitored and controlled on an executive or managerial level by an individual or a team appointed by the Board of Directors, which in turn are also responsible to report the results back to the Board. To fulfill the fraud prevention management, Corporate requires a multidisciplinary. This team must be capable of analyzing and investigating the reports; managing results, communication and awareness of fraud control and monitoring to prevent further cases from happening.
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GOBIERNO DE ECUADOR, BANCO, RIESGO DEL FRAUDE