Development of integrated framework for internal control of informational system in the banks of Republic of Moldova

Abstract

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