Auditoría: Impacto económico y social del rol profesional en ciencias económicas frente al lavado de activos.

Abstract

The general objective of this article focuses on describing the economic and social impact arising from the deployment of the professional role in economic sciences in relation to money laundering audits, for this, initially the state of the problem of money laundering worldwide was synthesized, secondly, some aspects of current legislation on money laundering and its audit were highlighted and finally the activities that generate positive economic and social impact from the audit were visualized, creating a sphere of work that prevents criminal acts of laundering.

Based on the stated objectives, the methodology took a qualitative approach, developing a review article in order to obtain a general perspective of the specific state of the subject by reviewing a wide bibliography.

From what has been investigated, it is clear that the fight against money laundering involves all economic sectors and this financially entails a greater responsibility focused on auditing by adopting special measures to warn about it, given the moral, ethical and professional responsibility, detecting and taking concrete actions, being constantly updated and alert about the characteristics and contours of this phenomenon (Flores, 2018), which focuses on achieving due awareness of the responsibilities that the professional practice demands in this regard.