Publicación: Revisoría fiscal frente a la prevención del lavado de activo
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Money laundering is currently conceived as one of the transnational crimes that afflict the world society (Palermo Convention, 2000). And Colombia is no stranger to this scourge even more when the current history of our country gives alarming evidence about major acts of corruption in state and private entities and crimes like laundering are present in them. That is why this paper addresses the issue through the entity of the fiscal review, for which this research work was carried out in which it begins with the description of money laundering and the broad set of regulations for the prevention and mitigate the possibility of occurrence of risk within organizations, continuing with the exposure of the fiscal reviewing exercise in Colombia; and finally, an identification of the ethical, administrative and penal responsibilities of the fiscal reviewer in case of money laundering by act or omission of their functions.