TY - GEN
T1 - Controles Anti-Lavado de Dinero en la Era de la Banca Digital
AU - Montoya Ruiz, Maria Fernanda
AU - Paredes García, Sheyla Dayana
AU - Saravia Puchuc, Alisson Alicia
AU - Martínez López, Renato Oswaldo
AU - Galindez Azorza, Wilfredo
N1 - Publisher Copyright:
© LEIRD 2025.All rights reserved.
PY - 2025
Y1 - 2025
N2 - 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.
AB - 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.
KW - Artificial Intelligence
KW - Digitalization
KW - Internal Control
KW - Money Laundering
UR - https://www.scopus.com/pages/publications/105032475840
U2 - 10.18687/LEIRD2025.1.1.553
DO - 10.18687/LEIRD2025.1.1.553
M3 - Articulo (Contribución a conferencia)
AN - SCOPUS:105032475840
T3 - Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
BT - Proceedings of the 5th LACCEI International Multiconference on Entrepreneurship, Innovation and Regional Development - Entrepreneurship with Purpose
A2 - Larrondo Petrie, Maria M.
A2 - Texier, Jose
A2 - Rivas Matta, Rodolfo Andr�s
PB - Latin American and Caribbean Consortium of Engineering Institutions
T2 - 5th LACCEI International Multiconference on Entrepreneurship, Innovation and Regional Development - Entrepreneurship with Purpose: Social and Technological Innovation in the Age of AI, LEIRD 2025
Y2 - 1 December 2025 through 3 December 2025
ER -