Maestría en Ciencia Criminalística

URI permanente para esta colecciónhttps://hdl.handle.net/20.500.13053/367

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Examinando Maestría en Ciencia Criminalística por Autor "Cárdenas Torres, Pamela Patricia"

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    La pericia contable y el lavado de activos en las agencias de viajes y turismo en la ciudad de Lima – 2023
    (Universidad Privada Norbert Wiener, 2024-05-31) Cárdenas Torres, Pamela Patricia; Orellano Benancio, Lizbardo
    The objective of the research was to determine how accounting expertise is related to money laundering control in travel and tourism agencies in the city of Lima, in the period 2023. The methodological design is deductive. It presents a quantitative approach, the study is applied, a "non-experimental"-transversal correlational research design. The population consisted of 107 chartered accountants of the REPEJ of the Superior Court of Justice of Lima, with knowledge of tourism companies, of which eighty-three chartered accountants were taken as a sample. The instrument used was the questionnaire. The result obtained with Sphearman's Rho correlation coefficient is 0.525 and a highly significant probability value (p) of 0.000, which reveals a direct and moderate relationship between accounting expertise and money laundering in travel and tourism agencies in Lima during the period studied. This indicates that the association between accounting expertise and money laundering is not random; on the contrary, there is a statistically significant correlation. The research showed that accounting expertise plays a relevant role as solid evidence in cases of asset imbalance and unjustified asset growth, and its importance and strength can determine acquittals or convictions for money laundering. These results provide valuable information for travel and tourism agencies, as well as for judicial and fiscal processes; at the same time, the importance of the elaboration of the accounting expertise as evidence during the evidentiary and trial stage is highlighted.