Blanqueo de capitales e instituciones financieras
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Palabras clave

Fraude
Efectivo
Bancos
Control Interno

Cómo citar

Werbin, E. M., & Maharaj, G. (2022). Blanqueo de capitales e instituciones financieras: un análisis de múltiples casos. Cuadernos Latinoamericanos De Administración, 18(34). https://doi.org/10.18270/cuaderlam.v18i34.3829

Resumen

Este estudio se centra en el movimiento de flujos financieros ilícitos, específicamente efectivo, hacia el sistema
financiero legal, en formas que buscan ocultar los orígenes del efectivo, haciendo que el mismo sea imposible de rastrear.
A través del análisis de varios casos judiciales, esta investigación muestra cómo, dentro de las normas contables, los flujos
financieros ilícitos se estructuran y se trasladan a las instituciones financieras, de manera que pasan desapercibidos. El
documento también destaca las deficiencias de control interno en los bancos que propagan estas prácticas negativas.
El presente trabajo se basa en investigaciones anteriores sobre fraude y corrupción (Compin, 2008; Cooper et al., 2013;
Everett et al., 2007; Mitchell et al., 1998; Neu et al., 2013b) y agrega ejemplos mediante el uso de casos judiciales reales para
resaltar las prácticas corruptas. Se consideran además los métodos para prevenir estas prácticas negativas y se detalla
cómo se adaptan las prácticas y técnicas contables para ayudar con las estrategias de lavado de dinero. En muchos casos,
estas prácticas se propagan y mantienen durante periodos prolongados, ya que no son detectadas por los mecanismos de
control establecidos para su prevención e identificación.

https://doi.org/10.18270/cuaderlam.v18i34.3829
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