Análisis de la aplicación de la ley prevención de lavado de activos y del financiamiento de delitos en compañías de servicios de transporte de valores de Guayaquil en el periodo 2021.

Abstract

The research starts from the problem presented in the companies of the subsector of transport of securities that mostly partially complies with the legal and regulatory requirements related to the prevention of money laundering. Thus, a methodological plan was used to investigate this situation, identifying that there are several factors that affect the effective enforcement of the Law on Prevention of Money-Laundering, such as: (a) cultural factor, it influences that the companies of the sector only comply by the requirements of the control entities more not by commitment of the staff, (b) vision factor of the entrepreneurs, it was noted that these did not consider the placement of resources important to comply fully with the legal aspects, and (c) In the absence of specialized training and updates, a number of points established in the Act and other legislation are often overlooked. In addition, expert opinions can apply law enforcement action mechanisms such as promoting risk assessment as essential practices and compliance audits. With regard to the prevention of money-laundering offences, actions such as: (a) integrated methodologies, LA/FD risk assessment tools, (b) internal policies on LA/FD prevention, (c) function manuals, (d) incorporate complaint channels to establish sanctions measures, (e) establish sanctions measures, (f) present the actions taken, and (f) present the case to the UAFE through reports.