Control interno para la prevención de fraudes y riesgos económicos en el sector automotriz

The present work called "Internal control for the prevention of fraud and economic risks in the automotive sector" aims to analyze the internal control system for the prevention of fraud and economic risks related to money laudering in the automotive sector; investigation that arises because the vehicle marketers are classified as subjects obliged to report to the Financial and Economic Analysis Unit (UAFE) and must report their operations and economic transactions whose value is equal to or greater than USD $ 10,000.00; due to the aforementioned, companies in this sector present a high risk of becoming involved in the crime of money laundering due to the magnitude of their transactions, which does not allow them to anticipate the occurrence or impact of unusual transactions, failing to report with opportunity for the controlling entity, thus being able to incur sanctions and / or fines for non-compliance with the current regulations on Prevention of Money Laundering, which would influence their profitability and liquidity. For this effect, a field investigation was carried out in three companies in the automotive sector in the north of the city of Guayaquil, through the application of techniques such as interviews, documentary review and observation to determine the possible affectation and vulnerability to the possible presence of a fraud case.....

• Egile nagusia: Mendoza Layedra, Keyla Natalí (author)
• Formatua: masterThesis
• Hizkuntza: spa
• Argitaratua: 2021
• Gaiak: Vehículo; Compañía; Contabilidad; Ingreso
• Sarrera elektronikoa: http://repositorio.ulvr.edu.ec/handle/44000/4613