Money Laundering: Comparative Analysis between UIF Peru, UIAF Colombia, and FinCEN USA

"María Greiss Sánchez Gonzales " ()
Additional contact information
"María Greiss Sánchez Gonzales ": Universidad Tecnológica del Perú, Escuela de posgrado, Lima, Perú Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

GATR Journals from Global Academy of Training and Research (GATR) Enterprise

Abstract: " Objective - This study aims to conduct a comparative analysis of the anti-money laundering systems in Peru, Colombia, and the United States, focusing on the functional and regulatory effectiveness of their respective financial intelligence units: UIF (Peru), UIAF (Colombia), and FinCEN (USA). Methodology/Technique - The methodology applied a mixed-methods design, integrating qualitative content analysis and quantitative indicator evaluation through an operational matrix, based on the study of six emblematic judicial cases selected by intentional sampling. Findings - The results reveal substantial differences in regulatory frameworks, technological capacity, and institutional responses. While Colombia and the United States demonstrate more robust operational systems and technological adaptation, Peru shows significant limitations in institutional autonomy and inter-agency coordination. Moreover, although the United States has advanced legal instruments, the absence of proportional criminal sanctions in high-profile cases highlights enforcement challenges. Novelty - The study concludes that effective anti-money laundering strategies depend not only on the existence of regulatory frameworks but also on institutional independence, technological investment, and coordinated efforts. The findings offer relevant insights for strengthening global financial crime prevention systems through enhanced governance and international cooperation. Type of Paper - Empirical"

Keywords: Money laundering; financial intelligence; economic crime prevention; international cooperation; financial regulation. (search for similar items in EconPapers)
JEL-codes: F36 G28 H26 K42 O38 (search for similar items in EconPapers)
Pages: 8
Date: 2025-09-30
New Economics Papers: this item is included in nep-law
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Accounting and Finance Review, Volume 10, Issue 2

Downloads: (external link)
http://gatrenterprise.com/GATRJournals/AFR/pdf_fil ... nchez%20Gonzales.pdf (application/pdf)
http://gatrenterprise.com/GATRJournals/online_submission.html

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr242

DOI: 10.35609/afr.2025.10.2(3)

Access Statistics for this paper

More papers in GATR Journals from Global Academy of Training and Research (GATR) Enterprise
Bibliographic data for series maintained by Prof. Dr. Abd Rahim Mohamad ().