Propuesta de la creación de la unidad de cumplimiento de control y lavado de activos de la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda. en la agencia Riobamba, período 2016

Abstract

The proposal for the creation of the Unit of Control Compliance and Asset Laundering of the Savings and Credit Cooperative Kullki Wasi Ltda in Ribamba city; is a research work whose main purpose is to contribute to the improvement of each of the micro-financial processes and activities involved to management of control and prevention of money laundering. In order to carry out a situational diagnosis of this cooperative, both, the head of the Riobamba agency, and internal auditors were interviewed, as well as all the personnel of the institution, which made possible to gather the information about money laundering control. According to the SEPS (Superintendence of Popular and Solidary Economy), the cooperative of the segment two lacks of a compliance unit. For this reason, this institution has already been sanctioned by the regular control entity. The compliance unit is very important for the administrative management of the entity, therefore, it is recommendations that all the personnel of the cooperative takes into account the recommendations described in this study to improve the institutional management.