The role of accounting in anti-money laundering. Challenges and opportunities
El papel de la contabilidad en la lucha contra el lavado de dinero. Desafíos y oportunidades
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This article addresses the importance of accounting in the fight against money laundering. The objective of the article is to analyze the role of accounting in combating laundering, identify relevant international regulations and frameworks, explore opportunities and best practices in the use of accounting, and highlight the importance of ethics and transparency in this work. The research was based on the analysis of specialized literature, including international regulations, accounting and auditing standards, as well as studies and best practices in money laundering prevention. It was found that accountants play a key role in money laundering prevention, acting as guardians of financial integrity. International regulations and frameworks, such as the recommendations of the FATF, establish the standards that accountants must comply with. The use of advanced technologies, such as data analysis and artificial intelligence, offers opportunities to improve the detection of patterns and suspicious transactions. Cooperation among financial institutions, regulators, and law enforcement authorities, as well as training and skill development of accounting professionals, are essential elements to strengthen prevention and detection mechanisms. By following these guidelines, accountants contribute to preventing and detecting illicit activities, promoting financial integrity, and fighting corruption and organized crime.
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