Lavagem De Dinheiro E Corretoras De Valores Mobiliários: Contexto, Regulação E Implementação De Kyc
Year: 2026
Type: article
Abstract: The complexity of Anti-money laundering regulatory standards is a major source of compliance risks for financial institutions regulated by the Central Bank of Brazil and the Brazilian Securities and Exchange Commission. This complexity arises from several factors, such as international documents, national laws, the reality of technological evolution and criminal practices, as well as market demands. For this reason, managing these risks requires the adoption of a robust and adaptable methodology to different contexts, capable of preventing money laundering without negatively impacting business operations, and even creating value for the organization. This paper aims to demonstrate, through examples, the applicability of the COSO Internal Control Integrated Framework in building Kow Your Customer controls within a Foreign Exchange, Securities, and Brokerage Firm, under Brazilian laws and regulations. It will provide a contextualization of the regulations that generate obligations for institutions, and then, following COSO’s pillars, illustrate how these controls can be constructed.
Source: Revista de Direito da FAE
Language: Portuguese
Subfield: Sociology and Political Science
Field: Social Sciences
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7218215332