Auditoría forense como herramienta de detección de lavado de activos, COAC segmento 3, cantón Riobamba, periodo 2021.
ABSTRACT The objective of this research is to determine the importance of the Forensic Audit as a tool to detect money laundering in the Savings and Credit Cooperatives of Segment 3 of Riobamba Canton. The research approach was quantitative because it uses amounts of data and is analyzed statistical...
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| フォーマット: | bachelorThesis |
| 言語: | spa |
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2023
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| オンライン･アクセス: | http://dspace.unach.edu.ec/handle/51000/12099 |
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タグ追加 | 要約: | ABSTRACT The objective of this research is to determine the importance of the Forensic Audit as a tool to detect money laundering in the Savings and Credit Cooperatives of Segment 3 of Riobamba Canton. The research approach was quantitative because it uses amounts of data and is analyzed statistically, with a non-experimental research design oriented to observe the activities performed by the Credit Unions. There is no manipulation of variables, the type of study by the objective, and the degree of knowledge is descriptive; by the source of data, we incorporate documentary research, and the collection of information was done through pages such as Superintendency of Popular and Solidarity Economy, Money Laundering Prevention Act, university repositories, scientific journals; also, field visits were made to the places investigated, the population was the Cooperatives for Savings and Credit of segment 3 of Riobamba canton. The data collection techniques were surveys and interviews to officers and workers of Financial, credit, operational, and internal audit departments; the statistics were used to interpret the data, then the information obtained was tabulated, accompanied by the respective statistical graphs. It was found that the COACs must carry out adequate control, review, and analysis of procedures to verify the origin of the resources; it is also necessary to have committed, ethical, specialized, and constantly updated personnel in Forensic Auditing. It is concluded that the Forensic Audit is considered a detection tool that plays a transcendental role in the detection of money laundering. Keywords: Forensic Audit, Money Laundering, Deposits, Checks, Officials, Credits, COAC. Firmado electrónicamente por: JENNY ALEXANDRA FREIRE RIVERA Reviewed by: Lic. Jenny Freire Rivera ENGLISH PROFESSOR C.C. 0604235036 |
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