Prevenção à lavagem de dinheiro em instituições financeiras: avaliação do grau de aderência aos controles internos

Abstract

The purpose of this study was to demonstrate the level of knowledge and adherence of employees from selected bank branch offices to the internal control procedures for the prevention of money laundering at these institutions. The theoretical references adopted included the Brazilian antimoney laundering legislation and related literature. The field work conducted comprised a closedquestion questionnaire and the analysis of data through multivariate statistical procedures. We have reached the conclusion that the employees of these financial institutions are aware of the norms and standards and that they work with a focus on the prevention of money laundering. We have further concluded that the staff of the state bank branch offices studied showed higher adherence to these norms and standards than the respondents from private banks. Another conclusion was that the time individuals work for the bank and the position they hold influence their greater or lesser knowledge of the mechanisms of money laundering prevention.Key words: internal controls, money laundering, fraud.