internal audit is a process affected by an entity ‘s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting and compliance. this definition reflects certain fundamental concepts. internal control is: • geared to achievement of objectives in one or more categories operations, repor...

Development of e-banking has empirically modified the structure and characters of banks’ performance, efficiency, risk and challenges which have also been articulately recognized based on the international best practices. E-banking brazenly accelerates and restructures financial transactions via enhancing technology and expanding the banking services in comparison with conventional banking. Acc...

This paper examines the causal e¤ects of bank size on banks’ survival, asset quality, and leverage. Two forces drive these e¤ects: increasing returns to scale derived from banks’expertise; and competition. The …rst enables bigger banks to survive competition better, have higher asset-quality, and be more leveraged. It drives banks into a race for expansion. This race toughens competition betwee...

Development of E-banking has modified the structure of banking business and banking performance, efficiency, risk and challenges which have also been articulately recognized based on the international best practices. E-banking brazenly expedites and streamlines financial transactions via enhancing technology and expanding the bank services in comparison with conventional banking. Accordingly, o...

The introduction of ICT and E-Business in the Banking Industry (hereinafter the BI) has had a significant impact on banks operating with physical branches. Value creation in e-business is one of the most important issues in deciding about e-business component investments. Banks have invested heavily to leverage the Internet and transform their traditional businesses into e-businesses in the las...

Many e-commerce transactions via e-payment systems is carried out. The aim of this study is that the theory of structures, an empirical analysis about the importance and ranking key factors that may be on customer satisfaction in electronic payment systems affect the Iranian banks.9 specific topics of the factors in e-payment systems, customer satisfaction and affect are more key, were selected...

With the development and growth of internet, its applications of e-banking, e-commerce, and e-business became irreplaceable channels regarding its fast access, rich content, and smooth interactivity. High investments are paid toward improving the quality of service offered by the banks. This paper is dedicated to empirically investigating the drivers of e-Business value creation in the Jordania...

recent growth and developments in internet and electronic services play a significant role in banking industry all over the world especially in iran. it caused an intensive competition between governmental and non- governmental banks in the field of using e-banking services in a way that each bank attempts to attract more customers using high-quality e-services. ways of delivering services, qua...