Sustainable development has polarized the entire world, unveiling a new order of the global economy. In an economic vision, the new concept of human development implies the establishment of a suitable economic policy, monitoring it and encouraging investment and savings. The banking system has its determining role in an economy, being known that a country's destiny depends on its financial capital.An economy cannot be stable if its credit institutions are not.What is the mission of credit institutions? To stabilize the economy, attract in order to best use the populations savings, the development of the private sector, are just a few of their attributes. Through the nature of their activities, credit institutions are exposed to a wide variety of risks, usually interdependent, which affect the liquidity and solvability of the economic entity and through this the durability of the banking system.Globalization also generates a supplementary risk because of the different procedures and practices applied by the states in areas like price regulations and custody, judicial systems, market instruments, regulations on presenting financial information and accounting standards. Given the globalization context the banking world will not remain the same, through mergers or acquisitions small credit institutions will disappear, in a world dominated by strong financial entities capable of handling a tough competition.The insufficient information and knowledge on the customers of the new arrivals on the credit market; trust and panic in the banking world accentuates the vulnerability of the banking system. Thus, can the banking system contribute to ensuring a sustain development? In this matter our study analysis complex problems with which the banking system is confronted, but also the necessary pillars in creating sustained development: The Basel Agreement II, internal control, internal auditing and external auditing.But the only persons who can appreciate the sustainable development of a country are its people. Our study offers a positive answer to the question quot;do people live better today then before?quot
