Diseño de procedimiento para el control de lavado de activo en empresas Inmobiliarias
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Fecha
2020
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Universidad de Guayaquil Facultad de Ciencias Administración
Resumen
El presente trabajo de titulación expone un manual de procedimientos para el control de lavado
de activos en empresas inmobiliarias cuya actividad es el alquiler de bienes inmuebles, el cual
contiene procedimientos estructurados con políticas de debida diligencia las cuales servirán para
mitigar el riesgo de lavado de activos en las transacciones económicas y administrativas que realice
diariamente las inmobiliarias.
También se ejemplifican formatos de debida diligencia los cuales solicitan información a los
clientes que tenga o puedan tener las empresas inmobiliarias, estos clientes previamente o en el
futuro serán evaluados mediante una matriz de riesgos para medir cualquier tipología que genere
un de riesgo de incorporación de fondos ilícitos en las inmobiliarias. En caso que existan
situaciones que indiquen o que haya certeza de que se está generando un delito de lavado de
activos, la información financiera debe ser sometida a la metodología de investigación la cual
empleará un procedimiento de comparación financiero-documental para dar como resultado de la
investigación fuentes justificadas o injustificadas de dinero, dichos resultados serán presentados
en los formatos RESU, ROII y en el informe anual de las inmobiliarias.
This title work presents a manual of procedures for the control of money laundering in real estate companies whose activity is the rental of real estate, which contains structured procedures with due diligence policies which serve to mitigate the risk of money laundering. in the economic and administrative transactions carried out daily by real estate. Due diligence formats are also exemplified which request information from clients who have or may have real estate companies, these clients previously or in the future will be evaluated through a risk matrix to measure any typology that generates a risk of illicit fund funds In real estate. In the event that there are situations that indicate or that there is certainty that a crime of money laundering is being generated, the financial information must be at some time to the research methodology which will use a financial documentary comparison procedure to result in of the investigation justified or unjustified sources of money, said specific results in the RESU, ROII formats and in the annual report of the real estate agencies.
This title work presents a manual of procedures for the control of money laundering in real estate companies whose activity is the rental of real estate, which contains structured procedures with due diligence policies which serve to mitigate the risk of money laundering. in the economic and administrative transactions carried out daily by real estate. Due diligence formats are also exemplified which request information from clients who have or may have real estate companies, these clients previously or in the future will be evaluated through a risk matrix to measure any typology that generates a risk of illicit fund funds In real estate. In the event that there are situations that indicate or that there is certainty that a crime of money laundering is being generated, the financial information must be at some time to the research methodology which will use a financial documentary comparison procedure to result in of the investigation justified or unjustified sources of money, said specific results in the RESU, ROII formats and in the annual report of the real estate agencies.
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LAVADO DE ACTIVOS, EMPRESA INMOBILIARIAS, MANUAL DE PROCEDIMIENTOS, DEBIDA DILIGENCIA