Evaluación del control interno para prevenir el lavado de activos en Crida S.A.
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Fecha
2017
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Universidad de Guayaquil
Resumen
El análisis realizado en la Constructora CRIDA S.A. ha dado como resultado que se detecten debilidades importantes en el desarrollo de procedimientos y controles efectivos para la vigilancia y supervisión de políticas sobre el lavado de activos y financiamiento de delitos; situación por la cual, la integridad, confiabilidad y resultado de las operaciones de la compañía podrían verse afectadas al contribuir a que personal clave pueda manipular información o evadir controles que permitan que se originen fraudes en las transacciones y operatividad de la compañía.
En este trabajo se evalúa el control interno para prevenir el lavado de activos, determinando el método de investigación, planteamiento del problema, enfoque para la generación de situaciones evidenciadas en el trabajo realizado, que permita llevar adecuadamente los controles financieros y operativos de la compañía.
Por lo señalado, se ha preparado esta tesis de grado con el tema: ¨Evaluación del Control Interno para prevenir el Lavado de Activos en CRIDA S.A.”, con la finalidad de proveer a la constructora de mecanismos adicionales o mejorar los ya existentes que permitan disminuir los riesgos de que dinero proveniente de fuentes de financiamiento ilícitos sean utilizados en las actividades económicas de la compañía. Por situaciones de confidencialidad y sigilo empresarial, reservaré el nombre real de la compañía que sirvió de ejemplo para elaborar esta tesis, razón por la cual tomaré la denominación de CONSTRUCTORA CRIDA S.A.
The analysis carried out at CRIDA S.A. Has resulted in significant weaknesses in the development of effective procedures and controls for surveillance and monitoring of money laundering and crime financing policies; Situation whereby the integrity, reliability and outcome of the company's operations could be affected by helping key personnel to manipulate information or circumvent controls that would allow fraud to occur in the company's transactions and operations. This thesis aims to evaluate the internal control to prevent money laundering, determining the research method to be used, approaching the problem, approach for the generation of situations evidenced in the work carried out, that allows to properly carry out the financial and operational controls of the company. For the aforementioned, the present degree thesis has been prepared with the theme: "Evaluation of Internal Control to Prevent the Washing of Assets in CRIDA S.A." With the purpose of providing the builder with additional mechanisms or improving existing ones to reduce the risk that money from illicit sources of financing will be used in the company's economic activities. For situations of confidentiality and business secrecy, I will reserve the real name of the company that served as an example to develop this thesis, which is why I will take the name of CONSTRUCTORA CRIDA S.A.
The analysis carried out at CRIDA S.A. Has resulted in significant weaknesses in the development of effective procedures and controls for surveillance and monitoring of money laundering and crime financing policies; Situation whereby the integrity, reliability and outcome of the company's operations could be affected by helping key personnel to manipulate information or circumvent controls that would allow fraud to occur in the company's transactions and operations. This thesis aims to evaluate the internal control to prevent money laundering, determining the research method to be used, approaching the problem, approach for the generation of situations evidenced in the work carried out, that allows to properly carry out the financial and operational controls of the company. For the aforementioned, the present degree thesis has been prepared with the theme: "Evaluation of Internal Control to Prevent the Washing of Assets in CRIDA S.A." With the purpose of providing the builder with additional mechanisms or improving existing ones to reduce the risk that money from illicit sources of financing will be used in the company's economic activities. For situations of confidentiality and business secrecy, I will reserve the real name of the company that served as an example to develop this thesis, which is why I will take the name of CONSTRUCTORA CRIDA S.A.
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CONTROL INTERNO, LAVADO DE ACTIVOS, INTEGRIDAD, PREVENCIÓN