Evaluación del riesgo relacionado con el lavado de activos en las captaciones realizadas por parte de la Cooperativa de Ahorro y Crédito Jardín Azuayo (oficina la Troncal) para el período 2012-2013

Abstract

Currently, one of the main reasons why an institution in the financial sector fails, is that it is prone to be involved in illicit activities such as money laundering. This offense arises from other improper activities allowing the offender to legitimize their money, which can be followed investing in both licit and illicit activities. Through of this research is to develop a methodology for the design of a matrix identifying the risk of money laundering in deposits made by the Savings and Credit Cooperative Jardín Azuayo (Office La Troncal). This matrix will determine the probability of occurrence of events related to money laundering and also measure the effect of any cause if they materialize. The matrix to four risk factors (Customers, Products and Services, Distribution Channels and Jurisdiction) was applied and was identified in each of them more likely to be related to money laundering, made subsequently analyzed each event risk and mitigation plan was developed enabling countermeasures