El delito de lavado de activos y su detección por parte de la Unidad de Análisis Financiero y Económico del Ecuador UAFE en el periodo 2017 - 2022

Abstract

Abstract: This thesis analyzes the effectiveness of the Financial and Economic Analysis Unit in its role of detecting the crime of money laundering. It was established that among the main characteristics of money laundering is illicit money, which recognizes the need for a predicate offense in this criminal type. It was analyzed that the main predicate offenses in Ecuador are drug trafficking, corruption, tax fraud, and smuggling, which generate the largest amount of criminally sourced money. To combat its insertion into financial traffic, it was determined that the UAFE plays an indispensable role through the creation of financial intelligence reports, such as the ROII, IOS, and executive reports. The evolution of criminally sourced money from these four offenses was analyzed within the period from 2017 to 2022 and whether there is a correlation between the production of financial intelligence reports in relation to the increase in criminal money within the country. It was determined that there are many shortcomings that the UAFE must improve to fulfill its detection role.