Código orgánico monetario: su incidencia en el rol del auditor frente al delito de lavado de activos

Abstract

Money laundering in Ecuador, classified as a crime on the Código Orgánico Integral Penal, published in the suplemento del Registro Oficial No. 180 of February 10, 2014, is a recurrent and progressive act, which causes are difficult to determine and qualify, due to the few positive results in the prosecution and sanction of these illegitimate procedures. The Monetary and Financial Organic Code being a tool which primary objective is to regulate and control the monetary and financial systems, as well as, the securities and insurance systems of our country and should determine with absolute rigidity the role of the auditor in face of this heavy infraction. In a superficial way it can be assumed that the auditor does not have the support of this instrument to exercise his activity in this field with the solvency and strength required, due to this. This’ll make the present article based on a technical, analytical, deductive and critical study to know and express an opinion about this important topic.