El importante papel del auditor en la identificación de operaciones sospechosas bajo la nueva legislación de lavado de activos en Ecuador.
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| Title: | El importante papel del auditor en la identificación de operaciones sospechosas bajo la nueva legislación de lavado de activos en Ecuador. |
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| Alternate Title: | The auditor's important role in identifying suspicious transactions under Ecuador's new anti-money laundering legislation. |
| Authors: | Vega, Johanna1 jevega3@espe.edu.ec, Cundulle Cundulli, Luis Fernando1 Lfcundulle@espe.edu.ec, Ante, Anabel1 avante@espe.edu.ec, Pallasco, Valeria1 vnpallasco@espe.edu.ec |
| Source: | Runas. Journal of Education & Culture. 2025, Vol. 6 Issue 13, p1-14. 14p. |
| Subject Terms: | *Federal legislation, *Financial management, Auditors, Money laundering, Risk assessment, Institutional cooperation, Forensic accounting |
| Geographic Terms: | Ecuador |
| Abstract (English): | This study considers the auditor's work from a technical and ethical perspective, incorporating tools such as forensic auditing and the risk-based approach. It also highlights the importance of inter-institutional collaboration with organizations such as the Financial and Economic Analysis Unit (UAFE). The results show that the new regulatory framework redefines the auditor's role as an early warning agent, capable of detecting financial irregularities without compromising professional confidentiality. This function increases the technical standards of financial control and fosters a culture of transparency in organizations. Consequently, the greater the auditor's commitment to regulations and ability to identify risks, the more effective the auditor's work will be in preventing economic crime and protecting the national financial system. Auditors actively participate in the prevention of money laundering, with the goal of identifying and reporting suspicious transactions that contribute to reducing the incidence of tax crimes. This evidence of the Ecuadorian State's commitment to establishing effective mechanisms to strengthen the integrity of the financial system is reflected in the Money Laundering Law (Ley de Lavado de Astivos), which will be implemented starting July 2025. [ABSTRACT FROM AUTHOR] |
| Abstract (Spanish): | En el presente estudio se considera la labor del auditor desde una perspectiva técnica y ética, incorporando herramientas como la auditoría forense y el enfoque basado en riesgos. Además, resalta la importancia de la colaboración interinstitucional, con organismos como la Unidad de Análisis Financiero y Económico (UAFE). Los resultados muestran que el nuevo marco normativo redefine el rol del auditor como agente de alerta temprana, capaz de detectar irregularidades financieras sin comprometer la confidencialidad profesional. Esta función incrementa los estándares técnicos del control financiero y fomenta una cultura de transparencia en las organizaciones. En consecuencia, a mayor compromiso con la normativa y mayor capacidad de identificar riesgos, más efectiva será la labor del auditor en la prevención del delito económico y en la protección del sistema financiero nacional. Los auditores participan activamente en la prevención del lavado de activos, con la finalidad de identificar y reportar operaciones sospechosas que contribuyan a reducir la incidencia del delito tributario. Esta evidencia de compromiso por parte del Estado ecuatoriano para establecer mecanismos efectivos que fortalezcan la integridad del sistema financiero se refleja en la Ley de Lavado de Activos (Ley de Lavado de Activos), que se aplicará a partir de julio de 2025. [ABSTRACT FROM AUTHOR] |
| Copyright of Runas. Journal of Education & Culture is the property of CICSHAL - Centro de Investigaciones en Ciencias Sociales y Humanidades desde America Latina and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) | |
| Database: | Education Research Complete |
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