Diseño de un sistema de control y gestión para la prevención de lavado de activos, caso: Constructora Hormi-Center. Año 2019

Abstract

The present research work was carried out at the company llormi-Center Cía. Ltda. with the purpose of designing a control and management system that allows preventing the various forms of asset laundering that can occur within the construction industry, which is of great importance for the growth of the economy, at a national level as well as worldwide, this activity generates one of the largest sources of money, which is how money laundering uses this sector as a means to introduce illegal capital. For this purpose, an extensive bibliographical research was carried out on concepts, characteristics, stages, procedures and effective controls for the surveillance and supervision of policies on money laundering and financing of crimes; situation by which the integrity, reliability and results of the company's operations could be affected. After having obtained the various results, the way was opened to obtain the conclusions and recommendations of the current study in such a way that it serves as a guide and example for later studies that are carried out with the purpose of preventing and/or eliminating all types of money laundering. assets within the country.