A relevância do compliance para a prevenção dos crimes de lavagem de dinheiro no sistema bancário brasileiro
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Niyama, Luiz Carlos Yoshiyuki de Souza
Orientador
Azevedo, André Boiani e
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O sistema de compliance tem se constituído como a ferramenta mais eficiente no
combate ao cometimento dos crimes organizados, sendo que, através do processo de conheça
o seu cliente, este possui extrema eficácia na prevenção da ocorrência de crimes de lavagem
de dinheiro no sistema bancário, motivo pelo qual tem sido disseminado pelas organizações
internacionais e pelas instituições regulatórias nacionais.
Neste sentido, considerando que o crime de lavagem de dinheiro é extremamente
nocivo para o sistema econômico de um país e que as instituições financeiras são as principais
responsáveis pela saúde financeira do Estado, estas devem estar amparadas por um programa
de compliance eficiente para a prevenção destes delitos.
A transferência de fundos através das instituições financeiras é a técnica mais utilizada
pelos criminosos para lavar os recursos obtidos através de atividades ilícitas, devido à
agilidade que estas instituições apresentam para a realização destas transferências entre contas
de diversos países.
Em contrapartida, em razão da necessidade de registro de todas as operações
realizadas, o sistema bancário demonstra ser o mais eficaz para se combater a lavagem de
dinheiro, principalmente se considerar que este sistema é utilizado para a realização da
primeira fase do delito, a de colocação, e que, esta fase é a mais frágil do crime, sendo
portanto a que possui a maior eficiência na prevenção do mesmo.
Posto isso, tem o presente trabalho, mediante a análise dos elementos essenciais para a
estruturação de um programa de compliance e das características do processo de conheça o
seu cliente, no qual a instituição financeira visa conhecer os seus clientes e as operações
realizadas por este, o objetivo de expor a efetividade do compliance para a realização da
prevenção à lavagem de dinheiro no sistema bancário brasileiro, como forma de
desenvolvimento econômico do país e combate a criminalidade organizada.
The compliance system has been constituted as the most efficient tool in combating the commission of organized crimes, and through the process of know your customer, it is extremely effective in preventing the occurrence of money laundering crimes in the banking system, which is why it has been disseminated by international organizations and national regulatory institutions. Given this, considering that the crime of money laundering is extremely harmful to a country’s economic system and that the financial institutions are primarily responsible for the country’s financial health, these must be supported by an efficient compliance program to prevent these offenses. The transfer of funds through the financial institutions is the most used technique by criminals to launder funds obtained through illegal activities, due to the agility that these institutions provide to the accomplishment of these transfers between accounts of different countries. On the other hand, due to the need to register all the operations carried out, the banking system proves to be the most effective to combat the money laundering, especially if we consider that this system is used to carry out the first step of the crime, the placement, and that this step is the most fragile of this crime, being therefore the one that has the greatest efficiency in preventing it. With this in mind, the present study analyzes the essential elements for the structuring of a compliance program and the characteristics of the process of know your customer, in which the financial institutions seeks to get to know its customers and the operations carried out by them, in order to expose the effectiveness of compliance on the prevention of money laundering in the Brazilian banking system, as a way of economic development of the country and combating organized crime.
The compliance system has been constituted as the most efficient tool in combating the commission of organized crimes, and through the process of know your customer, it is extremely effective in preventing the occurrence of money laundering crimes in the banking system, which is why it has been disseminated by international organizations and national regulatory institutions. Given this, considering that the crime of money laundering is extremely harmful to a country’s economic system and that the financial institutions are primarily responsible for the country’s financial health, these must be supported by an efficient compliance program to prevent these offenses. The transfer of funds through the financial institutions is the most used technique by criminals to launder funds obtained through illegal activities, due to the agility that these institutions provide to the accomplishment of these transfers between accounts of different countries. On the other hand, due to the need to register all the operations carried out, the banking system proves to be the most effective to combat the money laundering, especially if we consider that this system is used to carry out the first step of the crime, the placement, and that this step is the most fragile of this crime, being therefore the one that has the greatest efficiency in preventing it. With this in mind, the present study analyzes the essential elements for the structuring of a compliance program and the characteristics of the process of know your customer, in which the financial institutions seeks to get to know its customers and the operations carried out by them, in order to expose the effectiveness of compliance on the prevention of money laundering in the Brazilian banking system, as a way of economic development of the country and combating organized crime.
Descrição
Palavras-chave
compliance , conheça seu cliente , lavagem de dinheiro , sistema bancário , know your customer , money laundering , banking system