Rol de la auditoría interna en prevenir el lavado de activos en instituciones financieras: revisión sistemática

Abstract

Abstract This article aims to analyze the role of internal auditing in preventing money laundering in financial institutions through a systematic review. It explores the significance of internal auditing as a detection tool and explains how illicit funds interact with the operations of financial institutions. A qualitative, interpretive methodology was employed, and at least 25 scientific articles were analyzed from academic databases. The findings indicate that internal controls, employee training, audit frequency, the implementation of anti-money laundering policies, and the independence of internal audit functions all play a preventive role in mitigating money laundering risk. The study concludes that these elements should be integrated into the Control Systems applied in the country, thereby strengthening the culture of compliance and financial transparency. Keywords: Auditing, internal control, risk management, financial institutions, transparency.