Efectos de la resolución nro. SEPS-IGT-INR-INGINT-2021-0038 (norma de control para la calificación de oficiales de cumplimiento de las entidades del sector financiero popular y solidario bajo control de la superintendencia de economía popular y solidaria) en las cooperativas del segmento 5 del cantón quito en el período 2020-2021.

Abstract

The objective of the research work is to measure the effects of applying Resolution No. SEPS-IGT-INR-INGINT-2021-0038 within the Cooperatives, Segment 5 to the Compliance Officers, verify what changes this person will eventually hire, if he contributed to a positive change by being in charge of the issue of Money Laundering, Financing of Crimes as well as at the time of making and issuing the reports requested by the regulatory entity United Financial and Economic Analysis. Worldwide there are illicit activities such as Money Laundering, Crime Financing, Drug Trafficking, Terrorism, etc. The importance of having a natural person qualified as trained in all these extremely important issues was reflected, since it is their responsibility to avoid these activities such as the control of Money Laundering within the Cooperative where they perform their duties. The Compliance Officer, who is appointed by the Surveillance Council, will have him in the financial entities, giving a positive effect to previous years where it was not mandatory to have a Compliance Officer named like that before the Superintendence of Popular and Solidarity Economy issued the first Resolution in general in the year 2020, in 2021 it issued another Resolution for the Compliance Officer where each Cooperative of the 5 segments must comply, otherwise they will not be able to have economic activity in the country. It is also in charge of some functions such as controlling the level of risk in the activities carried out within the Cooperatives; in which a positive effect was obtained with a low level of 83.3% when measuring the risks in the subject of money laundering. On the other hand, it showed a high level in the Cooperatives as the person in charge and responsible for these functions when it comes to enforcing the Resolution, the Internal Policies such as the Work Plan that must be carried out to have effective control.