Risk Management of Money-Laundering: A Look at Peruvian Companies Listed on the Stock Exchange

Nicolás Mendoza Llamacponcca F.; Elcira Barrantes Santos F.; Francisco Gauna Peralta A.; Alejandrina Milagros Urbina Guerra L. · Vniversitas (2024) · DOI: 10.11144/javeriana.vj73.grla

Resumen

Currently we are in a globalized world where the advance of technology has facilitated the flow of capital internationally, causing changes in business, as well as in the activities of controlling financial flows. In this context, the money-laundering constitutes a paradigm of new crime, constituting one of the criminal phenomena that has attracted the most attention at the international and local levels. The present paper reviews, from a systematic and descriptive approach, the management of risks in the field of money laundering, particularly that required in Peruvian companies listed on the stock exchange. This document analyzes the regulatory tools to prevent money laundering in the stock market. It assesses the status of obliged subjects in the national anti-money laundering prevention system that characterizes listed companies, in the same sense, it analyzes the standards that they must meet to avoid criminal charges for money laundering.

Instituciones: Universidad Nacional Mayor de San Marcos; Universidad Peruana de Ciencias Aplicadas