In a market economy, such as in Republic of Moldova, it implies existence of a banking system that should ensure mobility of financial availabilities of economy and their centralization for deployment of some effective economic activities. Collecting financial resources and putting them on market using credits and other banking operations, the bank makes the interrelation between capital holders and it users. Taking about the specific of banking services and operations, that operates with financial availabilities available in economy, and the high importance rate that they have in a national economy, it's compulsory to perform the audit control that will keep trace of abiding the law in force that concerns commercial banks activities, supervise and control the operations, in order to minimize the existing and possible risks. Banking audit suppose realization of a control that aims appreciation of veracity of accounts according to the law of Republic of Moldova, being subdued to audit control all commercial banks that work based on license released by National Bank of Moldova at the ending of each management year. By approbation of financial accounts by audit, they become safer and denote their correspondence with existing standards and banking settlement in force, which offers a higher degree of trust for economical agents and population.