O crime de lavagem de dinheiro e seu impacto nas instituições financeiras integrantes do sistema financeiro nacional.

Abstract

This paper has the objective of analyzing the impact that money laundering and other crimes associated with itmay bring to the financial institutions in the Brazilian National Financial System (SFN). The analysis starts with a historical and conceptual upbringing of the laundering crime, which allowedus to diagnose the laundering stages and the means used by the criminals to execute the offense. Money laundering and terrorism financing prevention means have also been assessed through an accurate Literature review of pioneer legislations, being them national or international, from whoseevolution originated the norms we have nowadays. More, this analysis included the agenciesthat are needed for the control, supervision and fighting against such crimes; giving particular attention to COAF -The Central Bank’s Financial Activities Controlling Counsel, agencies that supervise the national financial institutions. Considering that the norms in force and the supervising agencies are every day more active, this paper, in a specific chapter, has assessed the compliance and internal auditing practices in financial institutions with the intent of mitigating the money laundering crimes inside these institutions, as well as creating a protecting mantle for the associated image or reputation risks. It was proved that these risks, in case they become concrete, are of difficult financial measurement because they are related to the institution’s reliability perceived by the society. However, the main outcome of this work is the conclusion that, if money laundering is discovered by the institution, through its compliance and internal auditing methods, the fact may originate a strengthening of the institution’s brand in society. Instead of causing a rupture in its image or reputation, this criminal activity ends up demonstrating that the institution’s compliance and information analysis mechanisms, as well as its employees, are well-trained and prone to fight such illegal activities –and thus showing that the institution follows rules and performs efficiently; not providing space for money laundering permanency in society.