SYSTEMIC FORENSIC ACCOUNTING APPLIED TO THE PREVENTION OF MONEY LAUNDERING

Abstract

Objective: To postulate a technical application of the Forensic Accounting Systemic in the Prevention of Money Laundering, occupying the lectern that conceives Accounting as an advanced social technology. Methods: This is a third order product born in the accounting research programme called Systemic Accounting, configured in the Lakatosian way, whose design is descriptive, of a documentary and historical nature, with a qualitative approach and an analytical-synthetic method. Results: Methodological congruence is evident between the endogenous and exogenous subsystems where the Forensic Accounting Systemic resides, as they combine the international regulatory frameworks on money laundering, issued by a supra-regional body called GAFILAT, with domestic laws, policies and procedures. Conclusion: The research concludes with graphic proposals of the Forensic Accounting System applied to the Prevention of Money Laundering, visually systematising the taxons observed.