Blanqueo de capitales e instituciones financieras

un análisis de múltiples casos

Autores/as

DOI:

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

Palabras clave:

Fraude, Efectivo, Bancos, Control Interno

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.

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Biografía del autor/a

Eliana Mariela Werbin, Universidad Nacional de Córdoba

Profesora e investigadora en la Universidad Nacional de Córdoba, Argentina.  Es Doctora en Ciencias Económicas, Magíster en Dirección de Negocios y Contadora Pública.  Ha realizado numerosas publicaciones y presentaciones en Congresos.  Se especializa en investigar temas vinculados a la Contabilidad Financiera y NIIF.

Gajindra Maharaj, Universidad de York, Canada.

Profesor e investigador en la Universidad de York, Canadá.  Es Doctor en Ciencias Económicas y ha realizado numerosas publicaciones y presentaciones en Congresos.  Se especializa en investigar temas vinculados al fraude y lavado de dinero.

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Publicado

2022-03-22

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