Diseño de un plan de mitigación de riesgos al lavado de activos para la Cooperativa de Ahorro y Crédito Ambato Ltda, ciudad de Ambato, provincia de Tungurahua, periodo 2019

Abstract

The purpose of this research work was to design a money laundering risk mitigation plan for the Cooperativa de Ahorro y Crédito Ambato Ltda., of the Ambato canton, province of Tungurahua, period 2019; through the application of the risk identification methodology, to identify the risks to which the institution is exposed and help mitigate them by strengthening policies and procedures. For the development of the research work, different techniques and research tools were used, among them, the survey and interview that were applied to all managers and employees who are directly related to money laundering within the institution, in order to obtain the necessary and reliable information. For the design of the risk mitigation plan, an administrative evaluation was made to the general Manager, as well as an evaluation of the internal control based on COSO II, where we were able to determine that: the personnel is not sufficiently trained in prevention and control of money laundering, the activities are not efficiently carried out, there are no policies or procedures to mitigate the risk of money laundering, among others. In view of the above, it is suggested to the Manager to carry out the recommendations proposed in the matrix of actions to mitigate the risk of money laundering and apply the proposed plan that will allow her to obtain accurate information about the risks to which the institution is exposed, which will serve as a tool to proceed to develop policies and procedures to improve risk mitigation in terms of money laundering and meet the objectives of the Cooperative efficiently.