Efectos de la Resolución No. SCVS-INCDNCDN-2021-0002 emitida por la Superintendencia de Compañías en la aplicación de las Normas de Prevención de Lavado de Activos, Financiamiento del Terrorismo y Otros delitos en las empresas del sector la construcción ubicadas en el sector norte del Distrito Metropolitano de Quito, durante el año 2023

Abstract

Through this research work, resolution No. SCVS-INCDNCDN-2021-0002 will be analyzed, which seeks to create a culture of prevention of money laundering. This is crucial, since the crime of money laundering harms the economy of companies. The construction sector is vulnerable to these crimes due to the large amount of cash that is mobilized. The proposed research aims to analyze the effect of resolution No SCVS-INCDNCDN-2021-0002 issued by the Superintendence of Companies on the application of the Regulations for the Prevention of Money Laundering, Financing of Terrorism and Other Crimes in companies in the construction sector located in the northern sector of the Metropolitan District of Quito during the year 2023. The positive and negative effects of the resolution will be evaluated, to regulate and strengthen the internal control processes of companies to prevent money laundering, terrorist financing and other crimes. This research study is oriented towards the importance of preventing the circulation of illicit funds through the financial system, since these regulations oblige construction companies to implement and design strict controls to prevent money laundering, which protects their commercial image and generates greater confidence in customers, suppliers and other interested parties. The research methodology is formal, including quantitative and qualitative techniques to analyze the effects of Resolution No. SCVS-INC-DNCDN-2021-002. Data will be collected from primary sources such as books, previous theses and current legal documents, which will allow the study variables to be theoretically substantiated. The main data collection tools will be surveys aimed at construction companies in the northern sector of Quito. The population under study includes 28 construction companies in the northern sector of the Metropolitan District of Quito. From this population, a representative sample will be determined for analysis based on the statistical formula