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Abstract

the banking institutions have become providing services to customers and businessenterprise in remoting, and so electronic transfers of funds have been consistent realityin all parts of the world, in addition to some technical characteristiqs of the internet, thishas resulted in raising concerns of bankers and supervisory authorities alike, in termsof increasing and diversity of the risks associated with this development, supervisorsand bankers agree that the foundations and principles that apply to the traditionalbanking business are applicable to electronic banking operations, however all the rapidchange in technology and the degree of the bank on technology providers have led tochange and amplify traditional banking risks, this indicates that there are specific areasneed further guidance by the supervisory authorities in order to push the over allframework of the electronic banking operations.

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