Other Income Producing Activities
Comptroller of the Currency
Administrator of National Banks
Comptroller’s Handbook Internet
Table of Contents
Growth in Internet Banking
Types of Internet Banking
Internet Banking Risks
Interest Rate Risk
Foreign Exchange Risk
Technology: In-House or Outsourced?
Issues in Internet Banking
Appendix A — Firewalls and Associated Controls
Appendix B — Cryptography
Appendix C — Types of Online Attacks
Appendix D — Discussion Points
Comptroller’s Handbook 1 Internet
This booklet provides guidance to bankers and examiners on identifying and
controlling the risks associated with Internet banking activities. It is one of a
series of specialized booklets in the Comptroller’s Handbook.
“Internet banking” refers to systems that enable bank customers to access
accounts and general information on bank products and services through a
personal computer (PC) or other intelligent device.
Internet banking products and services can include wholesale products for
corporate customers as well as retail and fiduciary products for consumers.
Ultimately, the products and services obtained through Internet banking may
mirror products and services offered through other bank delivery channels.
Some examples of wholesale products and services include:
Automated clearinghouse (ACH) transactions.
Bill presentment and payment.