Abstract

AUCAPINA-MAZA, Johana Beatriz; PROANO-REYES, Gladis Margo  and  CASTRO-SANCHEZ, Fernando de Jesús. Due diligence and money laundering at Cooperativa de Ahorro y Crédito Erco Ltda. Noesis [online]. 2025, vol.7, n.esp2, pp.1311-1329.  Epub Dec 31, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i2.657.

The objective of this research was to determine the scope of due diligence that Cooperativa de Ahorro y Crédito Erco Ltda. must apply to identify money laundering, as provided for in Resolution. Documentary analysis and interviews with specialists show that globalization and technological advances generate new risks, which is why financial institutions must implement robust due diligence policies. These include customer identification and verification, constant monitoring of transactions, and updating of information, especially in cases of politically exposed persons and non-tax resident accounts. Erco Ltda. rigorously applies these procedures by verifying checklists, registering member forms, monitoring high-value transactions, and managing updated files, thus contributing to the integrity of its operations and strengthening confidence in the cooperative sector.

Keywords : Money laundering; due diligence; politically exposed persons; risk profile..

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