Abstract

QUINATOA PILAMUNGA, Olga Lucía; PROANO REYES, Gladis Margot  and  CASTRO SANCHEZ, Fernando de Jesús. Mitigating money laundering risks at Wiñari savings and credit cooperative. Noesis [online]. 2025, vol.7, n.esp2, pp.891-906.  Epub Dec 31, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i2.623.

Currently, it is necessary to implement a methodology that mitigates the risk of money laundering, especially in highly exposed financial institutions. This article proposes a methodology for the Compliance Committee of the Crecer Wiñari Ltda. Savings and Credit Cooperative, in accordance with the current Technical Standard (Resolution SEPS-IGT-IGS-INSESF-INR-INGINT-INSEPS-IGJ-0121). Documentary research was used to review theoretical foundations, public policies, and Ecuadorian regulations on money laundering prevention. A mixed approach was used, allowing for the characterization of current practices in the cooperative. A survey was administered to 14 employees involved in risk management. The results show the need for a clear methodology that is shared among all workers, as current procedures are only partially effective and do not fully comply with legal regulations. The proposal seeks to strengthen internal control and institutional quality management in the face of this type of risk.

Keywords : Compliance committee; money laundering; risk..

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