Anti-Money Laundering Controls in the Era of Digital Banking

Montoya Ruiz M.F.; Paredes García S.D.; Saravia Puchuc A.A.; Martínez López R.O.; Galindez Azorza W. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2025) · DOI: 10.18687/leird2025.1.1.553

Resumen

This study analyzes the role of internal controls in the prevention of money laundering within digital banking platforms. Based on a systematic literature review (SLR) of articles indexed in Scopus between 2019 and 2025, it examines the risks associated with the digital environment, the technological tools applied, and the main challenges for financial institutions. The theoretical framework is based on the COSO model and GAFILAT recommendations, highlighting the importance of components such as the control of the environment, risk assessment, and staff training. The results show that, although digital technologies offer efficiency and accessibility, they also increase the complexity of detecting illicit operations. Consequently, the need to adapt internal controls to the new digital dynamics through automated systems, robust compliance policies and an organizational culture oriented to risk management is reinforced. © LEIRD 2025.All rights reserved.

Instituciones: Universidad de Lima