ley de lavado de activos y su incidencia en la Contaduría Pública
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación tiene como objetivo desarrollar un estudio que permita ver en orden de importancia la incidencia de la Ley Orgánica de Prevención, Detección y Erradicación del Delito de Lavados de Activos y Financiamiento de Delitos en la Contaduría Pública., partiendo de la problemática generada en este trabajo, del desconocimiento de la Ley por parte de los estudiantes de CPA y profesionales de Contaduría Pública, para este efecto se analizó y recopiló teorías que justifiquen el desarrollo de nuestra tesis, también se realizó una metodología aplicada de tipo analítica-documental porque permitió recabar información indispensable para desarrollar nuestro trabajo, dicha información se recolecto a través de técnicas de encuestas aplicada a los estudiantes de CPA de la Universidad de Guayaquil y profesionales de Contaduría Pública, cuyo resultado sirvió de base para proponer la inclusión de la asignatura “Prevención de Lavado de Activos”, con el fin de solucionar el problema de desconocimiento de la ley, lo cual es muy importante para la carrera, ya que la mayoría de los procesos que se llevan en las empresas pasan por los Contadores. Además, es sustancial en los momentos actuales que enfrenta el Ecuador con respecto al lavado de activos, los cuales están vinculados los profesionales en Contaduría Pública.
The objective of this research is to develop a study that allows us to see in an order of importance the incidence of the Organic Law for the Prevention, Detection and Eradication of Money Laundering Crime and Financing of Crimes in Public Accounting, based on the problem in This work, of the ignorance of the law by the students of CPA and professionals of the Public Accounting, for it was analyzed and compiled theories that justify the development of our thesis, an applied methodology of analytical-documentary type was also carried out because allowed to gather essential information to develop our work, this information was collected through survey techniques applied to CPA students of the University of Guayaquil and Public Accounting professionals, whose result served as a basis to propose the inclusion of the "Washing Prevention of money ", in order to solve the problem of ignorance of the law, which is very important for the race, since most of the processes that take place in companies go through the Accountants. In addition, it is currently substantial that Ecuador faces with respect to money laundering, which are linked to Public Accounting professionals.
The objective of this research is to develop a study that allows us to see in an order of importance the incidence of the Organic Law for the Prevention, Detection and Eradication of Money Laundering Crime and Financing of Crimes in Public Accounting, based on the problem in This work, of the ignorance of the law by the students of CPA and professionals of the Public Accounting, for it was analyzed and compiled theories that justify the development of our thesis, an applied methodology of analytical-documentary type was also carried out because allowed to gather essential information to develop our work, this information was collected through survey techniques applied to CPA students of the University of Guayaquil and Public Accounting professionals, whose result served as a basis to propose the inclusion of the "Washing Prevention of money ", in order to solve the problem of ignorance of the law, which is very important for the race, since most of the processes that take place in companies go through the Accountants. In addition, it is currently substantial that Ecuador faces with respect to money laundering, which are linked to Public Accounting professionals.
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PREVENCIÓN, DESCONOCIMIENTO, CONTADURÍA PÚBLICA, LAVADO DE ACTIVOS