The chapter analyzes the role of the Information System (IS) in the Asset Quality Review process (AQR) for asset evaluation in a small Italian bank, whose main activity is credit intermediation. Information Technology (IT) is a critical component in creating value in the banking sector. It provides decision-makers with an efficient means of reporting information about risk, profitability and preceding conditions for a loan. The study focuses on the process of active monitoring of the entire credit portfolio, aimed at guiding the best migration between risk classes.