Banking has witnessed a scientific transformation as a logical result of the revolution in new technologies in the stock market and banking activities. This reason has led banking and financial institutions to provide a new type of services that are coordinated with what has become prevalent in the banking market. The development of the bank performance came in line with the surrounding circumstances and in what is embodied in electronic banking. This research aims to clarify the role of banks in providing services to customers in new areas, with various alternatives and options. Banks have a clear activity in all countries of the world, represented by the activity of banking and by converting national cash into foreign currency, whether manually or by means of a visa card and calculating salaries as bank credit. This fact is reflected in many bank operations such as documentary credit, letter of guarantee, loans, discount operations, and an overdraft. It is also represented by investment and other banking activities. The research problem lies in the need to face some challenges in the integrity of information in electronic work. The electronic signature is one of the challenges that encountered the Iraqi judiciary as evident. A customer account hacking problem may arise, as banking may also be associated with operational or strategic risks. The difference in banking operations and the diversity of activities, especially since the development and continuous growth of banking operations caused a problem in setting a definition for the bank. Nevertheless, the concept of banking stems from its primary purpose that is related to the business for which it is established, money trade. It has imposed the same necessity to resort to banks. Finally, we suggested keeping pace with the development in the information revolution due to technological progress in electronic banking, which has become a part of our daily life, to determine the guarantees, rights and, obligations that result from the electronic transactions.
Andalus Hamid Abed (Wed,) studied this question.