Bibliographic citations
Calle, K., (2021). Incidencia de la auditoría interna en la prevención de lavado de activos en la empresa Pentarama El Pacífico S.A. Miraflores, 2019 [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1541
Calle, K., Incidencia de la auditoría interna en la prevención de lavado de activos en la empresa Pentarama El Pacífico S.A. Miraflores, 2019 []. PE: Universidad Peruana de las Américas; 2021. http://repositorio.ulasamericas.edu.pe/handle/upa/1541
@misc{sunedu/3337339,
title = "Incidencia de la auditoría interna en la prevención de lavado de activos en la empresa Pentarama El Pacífico S.A. Miraflores, 2019",
author = "Calle Garcia, Kathia Martina",
publisher = "Universidad Peruana de las Américas",
year = "2021"
}
The development of this research work is focused on aspects related to internal audit and money laundering, which brings negative consequences since it directly and imminently compromises the continuity of functions, services, activities or operations that the company under study. The presentresearchworkis ofanappliedtype of non-experimentaldesignbecause dataare obtained directly from the reality under study, it is also descriptive, then explanatory and finally correlational according to the purpose of the research. Atthenational andinternational level,it has beenobservedthatthemajorityof private,state and mixed management companies in Peru are involved in money laundering and as a consequence there are multidimensional problems that have become widespread as corruption since as a direct consequence affect the majority of the person and benefit a minority since they alter the financial economic system by introducing into the domestic marketresources obtained fromillicit activities, despite the factthatinour country there is aCriminalLawagainstMoneyLaundering,there is ainsufficient technologyand deficient connectionbetweentheinstitutionsthatfight againstthistypeoforganizedcrime,withzero operational efficiency. In addition, an adequate internal audit process will reflect failures and the risks of money laundering in the organization, which will contribute to improving its internal control mechanisms. Locally. Pentarama el Pacifico SA, this company under study presents a problematic situation since it does not have an effective internal audit, the internal control system,risk assessment, efficiency and effectiveness do not meet its objectives therefore money laundering has been detected in financial operations, the formal economic circuit and the control of activities determined through the measurement indicators of the independent variable. As a result, the final conclusion was finally reached that there is a direct and significant impact betweeninternal auditingandthe preventionofmoneylaundering determinedwith the Spearman Rho inferential statistic whose test value is p 0, 0001.
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