Gestión de riesgos para la prevención de lavado de activos en la Cooperativa de Ahorro y Crédito Fernando Daquilema

Abstract

The financial institution is exposed to various risks associated with the crime of money laundering, initially due to its operational and transactional nature, as well as the evolution of this crime that seeks different ways to be executed with the purpose of hindering its prevention and control, for this reason the objective of this research was to propose a risk management system for the prevention of money laundering, based on the guidelines established in the Technical Standard ISO 31000:2018, for Cooperativa de Ahorro y Crédito Fernando Daquilema. The methods, techniques and instruments used were: non-experimental design, exploratory and descriptive research level, mixed approach, documentary and field research techniques, and instruments such as direct observation and survey. The design of the proposal started from the development of the Reference Framework, which involved understanding the cooperative and its context, establishing a statement to ensure stakeholder commitment to risk management, identifying authorities and accountability, providing necessary resources, and establishing communication and consultation mechanisms. Subsequently, the development of the risk management process in which the risk criteria, probability and impact levels, heat map and risk assessment, which includes the identification, assessment and treatment of risks, were defined. The result was a risk management system for the prevention of money laundering, with a comprehensive approach to all risk factors that includes the acceptance and control of the different risk levels, which allows the entity to carry out a management based on risk administration to achieve its organizational objectives, as well as to strengthen the risk management processes associated with this crime that could violate the controls and materialize.