Diseño de manual para prevención de casos de lavado de activos en Induskar S. A.
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El desarrollo de la presente investigación tiene como objetivo diseñar un manual para prevención de casos de lavado de activos en INDUSKAR S.A., el cual se justifica por la importancia que tiene para el sector inmobiliario el conocimiento de los diversos mecanismos de operación que tienen los grupos delictivos para lavar dinero en la economía ecuatoriana, con la finalidad de que las personas encargadas de llevar un control sobre estos delitos (oficiales de cumplimiento), estén preparados para identificar las señales de alerta y sepan reportar oportunamente aquellas operaciones inusuales injustificadas a entidades como la UAF para que se realicen las respectivas indagaciones y se determine si es considerada o no dentro del delito de lavado de activos y financiamiento del terrorismo. A través de esta propuesta se busca lograr dos finalidades: primero porque ayudan a identificar, prevenir y erradicar la práctica de lavado de activos en el país, ya que da las señales de alertas a las entidades relacionadas en esta materia a intervenir y frenar su crecimiento; y segundo, porque libera de toda vinculación y culpa a las empresas que detecten operaciones inusuales, de estar vinculadas o ser parte de alguna red de lavado de activos, entonces se protegen y se convierten en agentes de control complementario que en un futuro puede servir de mejora dentro de los resultados de las listas de alerta que plantea la GAFI.
The purpose of this research is to design a manual for the prevention of money laundering cases in INDUSKAR SA, which is justified by the importance of the different mechanisms of operation of criminal groups for the real estate sector. to launder money in the Ecuadorian economy, in order that the people in charge of keeping a check on these crimes (compliance officers), are prepared to identify the warning signs and know how to timely report those unjustified unusual operations to entities such as the UAF so that the respective inquiries are made and it is determined whether or not it is considered within the crime of money laundering and terrorist financing. Through this proposal seeks to achieve two purposes: first because they help identify, prevent and eradicate the practice of money laundering in the country, as it gives the signals of alerts to entities related to this matter to intervene and slow down its growth ; and secondly, because it frees companies from any linkage and blame for detecting unusual operations, being linked or being part of any money laundering network, they protect themselves and become complementary control agents that in the future can serve as improvement within the results of the warning lists posed by the FATF.
The purpose of this research is to design a manual for the prevention of money laundering cases in INDUSKAR SA, which is justified by the importance of the different mechanisms of operation of criminal groups for the real estate sector. to launder money in the Ecuadorian economy, in order that the people in charge of keeping a check on these crimes (compliance officers), are prepared to identify the warning signs and know how to timely report those unjustified unusual operations to entities such as the UAF so that the respective inquiries are made and it is determined whether or not it is considered within the crime of money laundering and terrorist financing. Through this proposal seeks to achieve two purposes: first because they help identify, prevent and eradicate the practice of money laundering in the country, as it gives the signals of alerts to entities related to this matter to intervene and slow down its growth ; and secondly, because it frees companies from any linkage and blame for detecting unusual operations, being linked or being part of any money laundering network, they protect themselves and become complementary control agents that in the future can serve as improvement within the results of the warning lists posed by the FATF.
Descripción
Palabras clave
LAVADO DE ACTIVOS, DELITOS, MANUAL, PROCESOS