Auditoria de cumplimiento en operaciones de lavado de activos en Cooperativas de Ahorro y Crédito
| Date | 01 February 2022 |
| Author |
Revista Arbitrada Interdisciplinaria KOINONIA
Año VII. Vol VII. N°1. Edición Especial. 2022
Hecho el depósito de Ley: FA2016000010
ISSN: 2542-3088
FUNDACIÓN KOINONIA (F.K). Santa Ana de Coro. Venezuela.
Ana Mercedes Caivinagua-Yanza; Azucena de las Mercedes Torres-Negrete
344
http://dx.doi.org/10.35381/r.k.v7i1.1806
Auditoria de cumplimiento en operaciones de lavado de activos en Cooperativas
de Ahorro y Crédito
Audit of Compliance in money laundering operations in Savings and Credit
Cooperatives
Ana Mercedes Caivinagua-Yanza
ana.caivinagua.29@est.ucacue.edu.ec
Universidad Católica de Cuenca, Cuenca, Cuenca
Ecuador
https://orcid.org/0000-0002-8988-7984
Azucena de las Mercedes Torres-Negrete
atorresn@ucacue.edu.ec
Universidad Católica de Cuenca, Cuenca, Cuenca
Ecuador
https://orcid.org/0000-0003-2538-8032
Recibido: 02 de febrero 2022
Revisado: 20 de marzo 2022
Aprobado: 15 de mayo 2022
Publicado: 01 de junio 2022
Revista Arbitrada Interdisciplinaria KOINONIA
Año VII. Vol VII. N°1. Edición Especial. 2022
Hecho el depósito de Ley: FA2016000010
ISSN: 2542-3088
FUNDACIÓN KOINONIA (F.K). Santa Ana de Coro. Venezuela.
Ana Mercedes Caivinagua-Yanza; Azucena de las Mercedes Torres-Negrete
345
RESUMEN
La auditoría de cumplimiento permite que se identifiquen transacciones inusuales con el
fin de prevenir el lavado de activos, que responde a operaciones encaminadas a encubrir
el dinero que proviene de actividades ilícitas usando el sistema financiero. El objetivo de
la investigación es diseñar mecanismos de evaluación, en función de laauditoría de
cumplimiento en las COAC del segmento 3 del Ecuador, para prevenir el lavado de dinero
y financiación del terrorismo. De tipo descriptiva con un diseño no experimental, se
consideró en el estudio a 30 COAC del segmento 3. Los resultados obtenidos demuestran
que las entidades cuentan con un sistema de prevención de riesgos, no obstante, en
algunos casos no les ha brindado los resultados esperados, es por ello, que continúan
trabajando en la innovación de este, además, se ha logrado identificar que las auditorias
no se cumplen con la periodicidad que establece la norma.
Descriptores: cooperativa; delincuencia; corrupción. (Tesauro UNESCO).
ABSTRACT
Compliance auditing allows for the identification of unusual transactions in order to
prevent money laundering, which is the result of operations aimed at concealing the
proceeds of illicit activities using the financial system. The objective of the research is to
design evaluation mechanisms, based on the compliance audit in the COACs of segment
3 of Ecuador, to prevent money laundering and terrorist financing. The results obtained
show that the entities have a risk prevention system, however, in some cases it has not
provided them with the expected results, which is why they continue to work on its
innovation, in addition, it has been identified that the audits are not fulfilled with the
periodicity established by the standard.
Descriptors: cooperatives; delinquency; corruption. (UNESCO Thesaurus).
To continue reading
Request your trialUnlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations