Metodología de control de gestión de riesgo para la prevención de lavado de activos para el sistema financiero popular y solidario. Caso cooperativa de ahorro y crédito San Martín de Tisaleo Ltda

Abstract

The present research work was carried out at the Cooperativa de Ahorro y Crédito San Martín, with the aim to design a risk management control methodology to prevent money laundering, in such a way that institution will be able to identify the risk profile of its partners/clients, to help to mitigate the risks, in case it is used in its financial intermediation services. In addition, by obtaining awareness of the risk profiles at high and moderate levels, it will be possible to establish due diligence policies either extended or reduced. The methodology was developed with a quali- quantitative approach, at a descriptive level, with an experimental design, it constitutes a transversal study using inductive deductive, analytical methods with a revision of national and international organizational regulations, resolutions and treaties, as well as the studies of several authors who are experts in the field and also on the institutional database. Through this study, the situation of the institution was known in terms of money laundering risk prevention, and it is established the socioeconomic, transactional and behavioral profiles complying with the national regulations, and facilitating the role of the Compliance Officer and the direct cooperation with the Financial and Economic Analysis Unit (UAFE). directly with the Financial and Economic Analysis Unit (UAFE). Therefore, it is concluded that the designed methodology is fundamental to elaborate a matrix of risks to establish preventive policies. It is recommended to implement the methodology according to the time which was determined in this study and the national regulations, as it will help in a transversal way to take preventive actions inside the institution from its employees to the top managers