A NEW WAY OF AUDITING – AUDIT IN KNOWLEADGE BASED ...

Annals of the University “Constantin Brâncuşi”of Tg-Jiu, No. 1/2008, Volume 3,
ISSN: 1842-4856
Thinking and planning the bank’s activity must be oriented towards the comprehension
of the customer’s requests, the acknowledgement of the bank-customer relationship being
positive in any circumstance, respectively:
� When the bank wants to be present and active on the market and have success,
it must maintain its customers, because without them there is no activity. Satisfying the
customers is essential foe keeping them and avoiding their migration to other banks.
� When the banks want to extend, it must preserve the existing customers but
attract new ones too:” the satisfied customer is the best and the cheapest marketing
instrument. This kind of client will tell his friends and colleagues what type of services had
been offered to him, therefore increasing the bank’s number of customers.”
It is generally considered that there are four levels leading to “positive feelings of
satisfaction” [6], meaning:
� Precision (exactness, accuracy) – level defined by a services’ quality equal to the
standard promoted in the offer;
� Accessibility (guarantee, availability) – bank’s services should be offered all over
in time and space without other expenses for waiting or moving;
� Partnership – customers expect the bank to understand and solve their problems, in
order to allow them to respect their obligations; it is a situation in which both sides win;
� Counseling - customers to see the bank like a counselor who help them win
together.
The first two levels are absolutely necessary to prove the measure of the quality and the
quantity of the given services; the next two levels prove to be essential for gaining the clients’
loyalty. Some priorities of the customer relationship management in the banks’ area are:
� The necessity to bring in new customers;
� The growth of the deposits’ quantum and of the number of opened accounts for
credit;
� The growth of the number of eligible clients for the proposed loan policy;
� The growth of the money circulation through the customers’ accounts;
� The diversifying of takings and paying and the growth of incomes from
commissions.
� Higher degree of loyalty from the existing customers;
� The increase in the functional capacity of the bank and the improvement of
services’ quality for the customers.
The bank must design a database with information on every single customer that needs
to be upgraded periodically in order to acknowledge and evaluate the clients from economical
and financial point of view, in the present and in the future, and to correctly appreciate the
banking risk in the loan activity.
The principal sources of information are:
1. Information given by customers:
� The application for opening the account;
� The loan application;
� The constituting documents of the firm or of the legal person;
� Marriage certificates;
� Financial reports and declarations made by the client.
2. Information from the bank’s books:
� the total amount of takings and payments, their periodicity, the direction of
treasury main funds;
� loan categories, volumes, payback deadlines, guarantees, insurances, spreading
over another period;
� duty service;
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