Propuesta metodológica para la prevención de fraudes de lavado de activos a través del sector aduanero en importadoras de la ciudad de Guayaquil.

Abstract

This study is based on the analysis of the importation carried out by the activities of the customs sector, referring to the prevention of the crime of money laundering, due to the fact that it has been one of the environments with a large number of affectations by this crime. At present, there have been events of money laundering where the perpetrators, both intellectual and material, have not been identified and in some they do not know the fact that these cases have or are being elicited in the companies where they work, all this due to the absence of an instruction guide or system that effectively identifies and helps prevent this type of event. This work is based on the theory of the Fraud Triangle, the Money Laundering Theory and the Differential Association Theory, and on an analysis of the 40 Recommendations of the Financial Action Task Force (FATF) applicable to prevent this type of crime. . The methodology used is a qualitative approach, in which it was decided to take into consideration as a population import Pydorasmes companies with a sample of five, through an analysis that consists of identifying the selected ones that meet a series of requirements. If you use the instrument of data collection from in-depth interviews through which it was directed to three experts in money laundering and five people employed in the importers of the selected companies. Through the demonstration matrix if a comparative analysis is carried out between the opinions of the experts and the importers' personnel, to determine the needs of a preventive brand of money laundering. In this way, if it concludes in the proposal of a methodology based on the 40 FATF recommendations, it is now used as a guide in the processes of identification and prevention of money laundering.