Gestiunea şi auditul sistemelor electronice privind transferul de resurse băneşti

Abstract

International cooperation, population’s mobility and the insurance of the activity of international economical agents brought to light the need to pass the information on international level. Due to the implementation of electronic technologies all the operations step by step become computerized and the banks just need to buy these Software programmes for to create the infrastructure, and to train the personnel after that the electronic systems would be introduced in the majority of services and bank’s products. The electronic payment system is growing very fast. Development takes place in both quantitative and qualitative directions. In quantitative direction - there is a constant increase in the number of cardholders, ATMs and business cards that accept cards. Technologically - new, more performance-performing cards, more commodities of the range of services provided, are changing the technologies for their issuance. When making money transfers, an important role is played by the internal audit and internal control over the correctness and legality of these transactions. JEL CLASSIFICATION: M10