Utilização de informações contábeis na prevenção aos crimes de lavagem de dinheiro

Abstract

The present study aims to identify how the internal controls of the banking institutions recognize, in their process of analysis, people who have evidence of involvement with the crimes of money laundering. Alongside this, the research seeks to understand the importanceof accounting information in the analysis procedures. This study is a survey of legislation to prevent money laundering law in Brazil and conducted a field study in a commercial bank in order to obtain information about the daily practice adopted by the bank internal controlsaimed at preventing the washing money. The paper describes the parameters of the computerized system used by the bank in the works for the prevention of money laundering and the analysis procedures adopted by staff working in the area. Finally, this paper provides examples of actual cases, are perceived as showing evidence of money laundering in financial transactions of the bank's customers. It also allows know the importance of prevention efforts against money laundering in combating criminal activities.