Resumo

BARENO-DUENAS, Sandra Milena. Accounting mechanisms to prevent and detect asset laundering in Colombia. Cuad. Contab. [online]. 2009, vol.10, n.27, pp.341-357. ISSN 0123-1472.

We attempt here a critical approach to the phenomenon of asset laundering by examining possible accounting mechanisms to prevent and detect the former and thus, find elements to improve such mechanisms in Colombia. A forensic audit could constitute the alternative element to improve the current accounting mechanisms, since the latter should not only focus on detection but on prevention. In much the same way in which conventional audits evaluate compliance with accounting, administrative, and management procedures plus the reasonableness of the figures shown by the financial statements, it is necessary that, as far as asset laundering is concerned, a forensic audit becomes a way of crime prevention and detection by assessing the internal management of the company vis-à-vis its compliance with established procedures and regulations and examining its internal control in matters related to asset laundering prevention and detection. In most cases, a forensic audit is implemented only when the event has already happened and therefore it enters only as a detection measure, but it is of crucial importance to get to know under which measures the phenomenon takes place in order to prevent it and avoid its recurrence; in this sense, a forensic audit should be a proactive element, not a reactive one.

Palavras-chave : Asset laundering; prevention; detection; accounting mechanisms; forensic audit; Money Laundering; Forensic audit; Crime prevention; detecção; mecanismos contábeis; auditoria forense; blanqueo de dinheiro; auditoria forense; prevenção ao crime.

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