Publication: Development of integrated framework for internal control of informational system in the banks of Republic of Moldova
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
CIOBU, Stela. Development of integrated framework for internal control of informational system in the banks of Republic of Moldova. In: Competitivitatea şi inovarea în economia cunoaşterii [online]: conf. şt. intern., 22-23 sept., 2017: Culegere de articole. Chişinău: ASEM, 2018, vol. 3, pp. 52-58. E-ISBN 978-9975-75-897-0.
The internal audit of IT from banks of the Republic of Moldova has to follow a more holistic view and focus its progress on the following priority areas: challenge management and policy; to establish and evaluate risk tolerance, determine governance and strategic objectives. The aim of the present article is to identify a modern integrated mechanism to establish a favorable dialogue between the internal audit of IT and risk management within the banks of the Republic of Moldova. JEL CLASSIFICATION: G14 ,G21, O32
The internal audit of IT from banks of the Republic of Moldova has to follow a more holistic view and focus its progress on the following priority areas: challenge management and policy; to establish and evaluate risk tolerance, determine governance and strategic objectives. The aim of the present article is to identify a modern integrated mechanism to establish a favorable dialogue between the internal audit of IT and risk management within the banks of the Republic of Moldova. JEL CLASSIFICATION: G14 ,G21, O32
Keywords
informational system, internal control, bank risks management, IT governance, control environment, risk assessment, Risk Based Internal Auditing