El Sistémica Contable Forense Aplicada a la Prevención de Lavado de Activos

Miguel Marcelo Guamán Calvopiña

X-pedientes_Económicos, 2024, vol. 8, issue 20, 102-123

Abstract: To postulate a technical application of the Forensic Accounting Systemic in the Prevention of Money Laundering, occupying the lectern that conceives Accounting as an advanced social technology. Methods: This is a third order product born in the accounting research programme called Systemic Accounting, configured in the Lakatosian way, whose design is descriptive, of a documentary and historical nature, with a qualitative approach and an analytical-synthetic method. Results: Methodological congruence is evident between the endogenous and exogenous subsystems where the Forensic Accounting Systemic resides, as they combine the international regulatory frameworks on money laundering, issued by a supra-regional body called GAFILAT, with domestic laws, policies and procedures. Conclusion: The research concludes with graphic proposals of the Forensic Accounting System applied to the Prevention of Money Laundering, visually systematising the taxons observed.

Date: 2024
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