Propuesta metodológica para la prevención de lavado de activos en empresas del sector comercializador de vehículos en la ciudad de Guayaquil.

Abstract

This study is based on the analysis of the automotive industry, referring to the prevention of money laundering, because it has been one of the most increasing sectors in the country. In this industry, there have been cases of Money Laundering in some companies and their responsible have been unable to identify them into the companies they work for, due to the absence of a guidebook that detects this type of events, at time. The study is based on the Money Laundering and Fraud Triangle theories; and in the 40 Recommendations of the Financial Action Task Force (FATF). The mixed methodology has been used and the companies in the automotive industry of Guayaquil were taken as a population with a sample of 61 companies. The interview was applied to six experts in money laundering and the survey, to the managers of the companies. Through the findings matrix, a comparative analysis was carried out between the opinions of the experts, then the quantitative data of the survey was analyzed and finally, through a correlation analysis, the predominant relationship in the variables of interest. Concluding with the proposal of a methodology, based on the 40 FATF Recommendations to improve the processes of identifying money laundering, through the organization, risks and training policies for officials.