Diseño de un sistema de gestión y administración del riesgo de lavado de activos basado en la ISO 31000 para la Cooperativa de Ahorro y Crédito Riobamba Ltda., de la ciudad de Riobamba, provincia de Chimborazo

Abstract

This degree work has been based on the importance of investigating the growth of the offence of Asset Laundering in the country and possible solutions that effect the financial sector, this offence destabilizes the economy and causes great concern in both public and private companies, however, their managers seek mechanisms to mitigate this risk, thus avoiding subsequent legal conflicts and closing down of this operations. The system is designed to implement necessary Risk Factors, which will help to decrease possible cases of Asset Laundering in the Credit Union Riobamba Ltda., in order to enhance not only the image of the institution but also provide greater security to the members of Credit Union Riobamba Ltda. In this system, different tools were established such as: risk matrices, process maps and unusual statistics detected in operations which were carried out by the institution and allowed appropriate procedure in accordance with ISO 31000. The Management System and Risk Management will allow the COAC manages the Offence of Asset Laundering Based on Standardized processes and procedures in order to improve the quality risk control.