“La gestión y planeación financiera como mecanismo para la prevención del lavado de activos en el contexto colombiano.”

Abstract

The objective of this paper is to analyze how, from the management and financial planning, it contributes to the prevention of money laundering in the Colombian context. A descriptive study with a qualitative approach was used. For the development of this work, academic databases, such as Scielo, SciencDirect, Scorpus, Google Academic, among others, were consulted for fear of the literature review. The problems in indicators of liquidity, indebtedness and profitability, lead to risk situations, and facilitate illicit money to enter the company's finances. Indebtedness leads to the urgent need to have resources to comply with the agreed agreements. Illiquidity is related to the ability of the company to obtain resources to pay its most immediate debts, similar situation happens with capital. Regarding the modalities that companies use for money laundering, these are specified according to their corporate purpose, business strategy, company formality, size, among other aspects. The most frequent modalities in the case of private companies whose size is micro, small or medium (MSMEs) are the fictitious sales that allow to register in the accounting information system an assumed economic income, which can also be achieved with asset sales and these they can be overvalued in order to justify the capital inflow. As for the possible strategies for the prevention of money laundering such as other financial crimes, it should be started with the design of an accounting information system, which must be in accordance with the legislation of the country, a control model can also be implemented, such as COSO, through which you can have an assessment of the company's environment, the level of risk and thereby take control and surveillance measures