CEVAP:

The advantages and the different types of services of online banking are  improving day by day while the information technologies are improving too. Online banking will support the “speed” of transactions, so it can improve the time management in the business. Secondly, it can provide effective “controls”, so it can improve the effectiveness of monitoring and assurance in the business. Despite many advantages, online banking may pose new types of risks about cybersecurity. To protect the business against these risks, the management should establish new control procedures such as anti-virus programs, firewalls,  filtering systems, periodic software updates, passwords, secure logins, limited access, etc.