Auditoría Forense una herramienta para combatir el delito del lavado de activos en la Cooperativa de Ahorro y Crédito Fernando Daquilema, sucursal Guaranda, año 2023

The objective of the research work is to carry out a forensic audit as a tool to combat the crime of money laundering in the Fernando Daquilema Savings and Credit Cooperative, Guaranda Branch, Year 2023. Therefore, it was necessary to establish a field and documentary methodology, with a quantitative and qualitative approach, the methods used were deductive and descriptive. It is necessary to use data collection techniques and tools such as interviews with the head of the agency, surveys of collaborators and scientific observation. According to the results obtained, there is a medium level of knowledge about the forensic audit and the policies and procedures for the prevention of money laundering among the employees of the cooperative, therefore, it is necessary to understand the importance and benefits of its application. and carry out an audit of this nature. The audit was carried out and it was discovered that there was no monitoring of compliance with the policies and procedures to prevent illegal acts. It is concluded that measures must be taken to prevent money laundering in the cashier area, through the audit process.

• 主要作者: Manobanda Chela, Daysi Lissbeth (author)
• 其他作者: Quinatoa Amanta, Belgica Aracely (author)
• 格式: bachelorThesis
• 语言: spa
• 出版: 2024
• 主题: AUDITORÍA FORENSE; COMBATIR; LAVADO DE ACTIVOS
• 在线阅读: https://dspace.ueb.edu.ec/handle/123456789/6566