Creación del Departamento de Prevención y Control de Lavado de Activos en la Constructora Oviedo Palacios COVIPAL Cía. Ltda., ubicada en la ciudad de Riobamba, provincia de Chimborazo

Abstract

This research is focused on the creation of the Department of Prevention and Control on money laundering for the CRONSTURA OVIEDO PALACIOS COVIPAL CIA. LTDA., with the purpose of implementing the method of prevention and control over money laundering in the Company which emphasize topics of interest on money laundering that is product of other crimes that have developed throughout history, and they are carried out by criminal which engage in drug trafficking, white slave traffic, terrorism. This is the mechanism that was found to legalize the proceeds of these illegal activities which affect the financial system and the economy of the country.- So, This is the reason why control agencies have been forced to take measures to prevent the money from illicit activities can circulate our economic system. The Superintendence of Companies through the Financial Analysis unit requires the construction companies it report the detection of illegal activities as well as the implementing of the department of prevention and control of money laundering based on the adoption of resolution SC.DSC.G.13.010 published in the Official Record No. 112 of October 30, 2013issued by the Superintendence of Companies, where the mandatory creation of this department stands, regulated by a Code of Ethics and Policy Manual Procedures and control for the prevention of money laundering and other crimes.- Conclusion,- The department of Prevention and Control of money laundering. Will be responsible for controlling and monitoring the money coming into the company in responsible its sales to avoid being victims of money laundering. Because of that in the Company there is a lack of know edge on the topic and no procedures are applied to prevent it, and or reason they can be easy for the laundering.